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September 10, 2025Publica Jurnal Pemikiran Administrasi NegaraOpen Access

Digital Governance Policy Implementation Model Through Electronification of Land and Building Acquisition Fees (E-BPHTB) at the Baubau City Regional Revenue Agency

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Authors

RRRahmawati Rahmawati

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Overview

Qualitative analysis reveals E-BPHTB improves taxation efficiency in Baubau City, suggesting further socialization efforts are needed.

Key Points

  • The implementation of the E-BPHTB application has yielded positive taxpayer reactions, indicating improved service performance.
  • Data collection through qualitative descriptive research highlights organizational strengths but reveals weaknesses in human resources.
  • Budgeting and operational methods are deemed good; however, public understanding of the E-BPHTB policy remains low.
  • Despite transparent mechanisms, socialization methods through electronic media and billboards are insufficient for adequate public outreach.

Cite This Study

Rahmawati Rahmawati (2025) studied this question.

synapsesocial.com/papers/68c23e02b210217d64790a76https://doi.org/10.15575/jpan.v17i1.45731
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