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* Corresponding Author
Peran E-Government Dalam Peningkatan Penerimaan Negara Bukan Pajak di Indonesia (Studi Pada Sistem Informasi PNBP Online)
https://doi.org/10.22146/abis.v12i4.103096 Fahrino Ahmad(1*)
(1) Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Penelitian ini bertujuan untuk menganalisis implementasi e-government dalam mempengaruhi Penerimaan Negara Bukan Pajak (PNBP) di Indonesia, mengevaluasi pengelolaan PNBP, dan menilai peningkatannya. Fokusnya adalah pada penerapan e-government di Kementerian Keuangan, khususnya dampaknya terhadap percepatan pengambilan keputusan dan peningkatan PNBP. Penelitian dibatasi pada penggunaan e-government dalam pengelolaan PNBP, menggunakan data primer dan sekunder dari pengelola PNBP melalui analisis tematik. Hasil menunjukkan bahwa e-government meningkatkan efisiensi administrasi dengan mengotomatisasi proses manual, meningkatkan transparansi dan akuntabilitas melalui pemantauan real-time, serta mengurangi penghindaran dan kecurangan PNBP melalui integrasi data antar lembaga. E-government juga memfasilitasi kolaborasi yang lebih baik antar kementerian dan lembaga, serta mendorong transformasi digital dan modernisasi sistem pemerintahan. Penelitian ini menekankan pentingnya e-government dalam meningkatkan pengelolaan PNBP melalui efisiensi, transparansi, dan akuntabilitas yang lebih baik, didukung oleh regulasi yang kuat dan partisipasi aktif dari berbagai pihak. Meski demikian, penelitian ini memiliki keterbatasan seperti ketergantungan pada data kualitatif dan ketiadaan analisis kuantitatif mendalam. Penelitian lanjutan sebaiknya mencakup metode kuantitatif dan teknik pengumpulan data yang lebih beragam untuk memberikan gambaran yang lebih komprehensif.
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DOI: https://doi.org/10.22146/abis.v12i4.103096
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