Evaluasi Implementasi Aplikasi SIMDA Pendapatan dalam Meningkatkan Pengelolaan Pajak Daerah dan Retribusi di Kabupaten Mahakam Ulu

Abstract

This study aims to evaluate the implementation of the SIMDA Pendapatan application in improving the management of regional taxes and levies in Mahakam Ulu Regency. The problem faced is the lack of efficiency in regional tax and levy management, which was previously done manually, as well as difficulties in accessing and monitoring tax transactions. This research adopts a qualitative approach using the DeLone and McLean Information Systems Success Model as an analytical framework. The results show that the implementation of the SIMDA Pendapatan application in Mahakam Ulu Regency successfully improved the efficiency of tax and levy management. The system quality of the application, which includes reliability, ease of use, speed, and stability, received positive evaluations with a success rate of 95%. Additionally, the quality of the information generated by the system was also rated very well, with an accuracy rate of 98%, which helps Bapenda officers monitor and manage tax transactions in real-time. User satisfaction is also very high, with over 90% of users satisfied with the performance of the application. The usage of the application has increased, with 85% of users finding the application highly relevant and beneficial in fulfilling their tax obligations. In conclusion, the SIMDA Pendapatan application has had a positive impact on regional tax management in Mahakam Ulu Regency. Recommendations from this study include the importance of continuous training for officers and the public to ensure optimal use of the application, as well as improving technology infrastructure in areas with limited access to ensure the application functions better and provides greater long-term benefits.