Pelaksanaan Aplikasi Smart Tax pada Badan Pendapatan Daerah Kota Pekanbaru

Abstract

This research aims to determine the implementation of the Smart Tax application at the Regional Revenue Agency of Pekanbaru City through targeted taxpayers, namely restaurant tax, entertainment tax, hotel tax and parking tax, where in its implementation there are taxpayers who have not complied with paying taxes as well as factors inhibiting the Revenue Agency. Regions in realizing the Pekanbaru Smart Tax application. This research uses quantitative methods and descriptive survey research type. Respondents in this study were employees of the Pekanbaru City Regional Revenue Agency and Pekanbaru City Taxpayers. In this research the author uses the Implementation theory proposed by Richard E. Matland, which in his theory has "five precious point" namely Policy Accuracy, Implementation Accuracy, Target Accuracy, Environmental Accuracy and Process Accuracy. The results of this research show that the implementation of the Smart Tax Application at the Pekanbaru City Regional Revenue Agency is in the Implemented category due to effective leadership policy factors and communication management towards taxpayers that are implemented, the implementation of the Smart Tax application runs in accordance with established policies, the appropriate policy implementer is the Agency Pekanbaru City Regional Income. Then it is supported by a Self Assessment payment system.  Although there are still some taxpayers who are not yet motivated to pay their business taxes, and hope that the tax reporting menu will include additions for several other regional taxes