What question did this study set out to answer?

This evaluation aims to assess the effectiveness of the SIP-PBBKU system for collecting land and building tax in Madiun City and identify service delivery challenges.

August 1, 2026Open Access

Evaluating the Effectiveness of a Land and Building Tax Information System in Improving Property Tax Collection: Evidence from Madiun City, Indonesia

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Authors

ISIroh SunirahUniversitas Merdeka Malang KSKridawati SadhanaUniversitas Merdeka Malang RWRoos WidjajaniUniversitas Merdeka Malang

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Implication

Policy evaluation assesses the effectiveness of Madiun City's digital tax system in improving revenue collection, indicating areas for improvement.

Key Points

This evaluation aims to assess the effectiveness of the SIP-PBBKU system for collecting land and building tax in Madiun City and identify service delivery challenges.
Descriptive qualitative approach used for data collection via closed and open-ended questionnaires.
Involved officials from the Regional Revenue Agency, village officers, and taxpayers as informants.
Data analyzed through organization, reduction, mapping effectiveness scores, and interpretation using Dunn's policy evaluation model.
SIP-PBBKU deemed generally effective in data collection, tax assessment, and taxpayer service; some indicators classified as fairly effective.
Overall, tax revenue realization declined despite increased taxpayer participation, indicating potential service quality issues.
Areas needing attention include data quality, tax-base updating, and taxpayer compliance.

Cite This Study

Sunirah et al. (2026) studied this question.

synapsesocial.com/papers/6a6d98b4e258b358b3c6c6c5 https://doi.org/10.5281/zenodo.21699384

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Implication

Policy evaluation assesses the effectiveness of Madiun City's digital tax system in improving revenue collection, indicating areas for improvement.

Evaluating the Effectiveness of a Land and Building Tax Information System in Improving Property Tax Collection: Evidence from Madiun City, Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

Evaluating the Effectiveness of a Land and Building Tax Information System in Improving Property Tax Collection: Evidence from Madiun City, Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

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