Evaluation of the Integrated Tax Information System Policy at the Regional Financial and Revenue Management Agency of South Bolaang Mongondow Regency

Ilan Muchtar Mokodompit; Sukarman Kamuli; Sri Yulianty Mozin

doi:10.63922/ijevss.v5i03.4049

Ilan Muchtar Mokodompit Master of Public Administration, Universitas Negeri Gorontalo, Indonesia
Sukarman Kamuli Master of Public Administration, Universitas Negeri Gorontalo, Indonesia https://orcid.org/0000-0003-3246-1437
Sri Yulianty Mozin Master of Public Administration, Universitas Negeri Gorontalo, Indonesia https://orcid.org/0000-0001-5500-1762

DOI: https://doi.org/10.63922/ijevss.v5i03.4049

Keywords: Digital Governance, Policy Evaluation, Digital Divide, Local Tax, Superapp.

Abstract

The transformation of digital governance through the Integrated Tax Information System (SI PATEN) in South Bolaang Mongondow Regency was anticipated to optimize Local Own-Source Revenue (PAD). However, tax revenues paradoxically experienced an anomalous contraction in 2024. This study aims to holistically evaluate the implementation of SI PATEN utilizing William N. Dunn's six dimensions of public policy. The research adopts a qualitative approach through a phenomenological case study paradigm. Data were collected via participant observation, in-depth interviews, and document analysis, and were subsequently analyzed using the interactive model developed by Miles, Huberman, and Saldaña. The evaluation results reveal a paradox: while SI PATEN efficiently accelerates administrative processes, the effectiveness of PAD realization declined due to taxpayers' cultural resistance to self-reporting. The dimensions of adequacy and equity remained unfulfilled owing to low digital literacy and disparities in telecommunications infrastructure (blank spots). Institutionally, budget efficiency and bureaucratic responsiveness were paralyzed by an absolute dependence on external vendors and a severe crisis in the personnel ratio. In conclusion, the adoption of tax superapps in developing regions necessitates substantially more than mere software deployment. This study recommends a transition toward a modular application architecture, decentralization through village tax agents, and targeted investments in the digital capacity of the local civil apparatus.

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