Tax Service Digitalization through the Pakinta Application and Its Impact on Land and Building Tax Payments: An Empirical Study in Makassar City

Abstract

This study aims to analyze the effect of the implementation of the Pakinta application on the increase in Land and Building Tax (PBB) payments at the Regional Revenue Agency (Bapenda) of Makassar City. This study employed a quantitative method with an associative approach. The population consisted of 16,802 taxpayers, with a sample of 100 respondents selected using the accidental sampling technique. Data were collected through questionnaires, interviews, and documentation. Data analysis was conducted using simple linear regression with the assistance of the SPSS program. The results showed that the implementation of the Pakinta application had a positive and significant effect on increasing PBB payments. This was evidenced by a significance value of 0.000 < 0.05 and a regression coefficient value of 0.770. The coefficient of determination (R²) value of 0.524 indicates that the implementation of the Pakinta application was able to explain 52.4% of the increase in PBB payments, while the remaining 47.6% was influenced by other factors outside the study. These findings indicate that ease of access, service efficiency, and ease of obtaining tax information through the Pakinta application can encourage an increase in PBB payments in Makassar City.