IMPLEMENTASI APLIKASI ITAQ TERINTEGRASI DALAM LAYANAN PENERIAMAAN PAJAK BPHTB DI KOTA PALU

Abstract

The objectives of this study are: (1) To determine and analyze the implementation of the ITaQ application in BPHTB services at the Palu City Revenue Agency. (2) To determine and analyze the inhibiting factors in the implementation of the ITaQ application in BPHTB services at the Palu City Revenue Agency. (3) To determine and analyze the supporting factors in the implementation of the ITaQ application in BPHTB services at the Palu City Revenue Agency. This research is a qualitative study with four informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) The implementation of the ITaQ application in BPHTB services at the Palu City Revenue Agency is a strategic step in supporting the digitalization of public services and improving the quality of regional tax governance. In general, the application can increase efficiency, accelerate administrative processes, and encourage transparency and accountability in services. Although various obstacles remain in its implementation, such as limited infrastructure, human resource readiness, and community digital literacy, this support strengthens the effectiveness of the application's implementation in improving the efficiency, transparency, and quality of BPHTB services. Keywords; Implementation, Application of Itaq and BPHTB Tax.