INNOVATION OF LOCAL TAX SERVICES THROUGH THE APPLICATION OF INTEGRATED REGIONAL TAX INFORMATION SYSTEMS AND SERVICES BASED ON NIK (SIPANDAUNIK) IN PONOROGO REGENCY

Di tengah pesatnya perkembangan teknologi dan permasalahan pelayanan pajak daerah salah satunya kurang optimalnya aksesibilitas pelayanan membuat Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Ponorogo meluncurkan inovasi e-government, yaitu aplikasi Sipandaunik untuk meningkatkan pelayanan pajak daerah menjadi lebih efektif dan efisien. Tujuan penelitian untuk mendeskripsikan inovasi pelayanan pajak daerah melalui aplikasi Sipandaunik dalam meningkatkan pelayanan pajak daerah menjadi lebih efektif dan efisien di Kabupaten Ponorogo. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data melalui wawancara, observasi dan dokumentasi. Teknik analisis data menurut Miles dan Huberman yang meliputi pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan inovasi pelayanan pajak daerah melalui aplikasi Sipandaunik sukses meningkatkan pelayanan pajak daerah menjadi lebih efektif dan efisien serta detail dari faktor suksesi inovasi layanan menurut Kalvet (2012) adalah sebagai berikut: 1) Leadership and Public Sector Competencies, pemimpin melaksanakan tugas dan tanggung jawab dengan baik dalam penerapan serta para pegawai yang berkompeten dalam pelaksanaannya. 2) Adequate Funding, penerapan aplikasi Sipandaunik menggunakan dana APBD dan selama penerapannya belum pernah mengalami kendala dana. 3) Legislative and Regulatory Support, peraturan yang mengatur aplikasi Sipandaunik, yaitu Perbup Ponorogo Nomor 106 Tahun 2019 dan sudah ada SOP secara tertulis. 4) Development of (strategic) Information Technology Infrastructure, dalam pengembangannya aplikasi menggunakan perangkat keras dan perangkat lunak serta menjamin keamanan data wajib pajak. 5) Public-Private Partnerships, terdapat kemitraan yang baik dalam pelaksanaannya. 6) Private Sector Competencies, PT Javayoga berkompeten dalam membuat aplikasi Sipandaunik. 

In the midst of rapid technological developments and problems with local tax services, one of them is less than optimal service accessibility, the Regional Financial and Asset Management Revenue Agency (BPPKAD) of Ponorogo Regency launched an e-government innovation, namely the Sipandaunik application to improve local tax services to be more effective and efficient. The purpose of the study was to describe the innovation of local tax services through the Sipandaunik application in improving local tax services to be more effective and efficient in Ponorogo Regency. This study uses a descriptive type of research with a qualitative approach. Data collection techniques through interviews, observation and documentation. Data analysis techniques according to Miles and Huberman which include data collection, data reduction, data presentation and drawing conclusions. The results show that innovation in local tax services through the Sipandaunik application has succeeded in increasing local tax services to be more effective and efficient and the details of the succession factors for service innovation according to Kalvet (2012) are as follows: 1) Leadership and Public Sector Competencies, leaders carry out their duties and responsibilities well in implementation and competent employees in their implementation. 2) Adequate Funding, the application of the Sipandaunik application uses APBD funds and during its application there has never been a funding problem. 3) Legislative and Regulatory Support, regulations governing the Sipandaunik application, namely Perbup Ponorogo Number 106 of 2019 and there is already a written SOP. 4) Development of (strategic) Information Technology Infrastructure, in developing applications using hardware and software and ensuring the security of taxpayer data. 5) Public-Private Partnerships, there are good partnerships in its implementation. 6) Private Competence, PT Javayoga is competent in making Sipandaunik applications.