Evaluation of the Digitalization Policy for Rural and Urban Land and Building Tax Services in Cidahu District, Sukabumi Regency
DOI:
https://doi.org/10.59890/ijarss.v4i10.58Keywords:
PBB-P2, Service Digitalization, Policy Evaluation, Hybrid Public Service, Local TaxationAbstract
This study evaluates the digitalization of Rural and Urban Land and Building Tax (PBB-P2) services in Cidahu District, Sukabumi Regency, using Dunn’s six policy evaluation criteria. A qualitative descriptive-evaluative approach involved 12 purposively selected informants. Data were collected through interviews, observation, and documentation. Fieldwork began in April 2026, while administrative records covered 2023–2025. Online payments among recorded paid tax objects increased from 28.7% in 2023 to 39.5% in 2025. Findings indicate that digitalization is fairly effective and efficient, with fairly good responsiveness; however, adequacy and equity remain constrained by limited digital literacy, unstable internet access, and geographical barriers. The study recommends hybrid service delivery combining digital and manual channels with public outreach and user assistance.
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