The Role of Information Technology in Enhancing the Efficiency and Effectiveness of BPHTB Administrative Management in Indragiri Hulu Regency

Abstract

This study examines the role of Information Technology (IT) in enhancing the efficiency and effectiveness of BPHTB (Duty on Acquisition of Land and Building Rights) administrative management in Indragiri Hulu Regency. The research adopts a qualitative case study approach, focusing on the implementation of systems such as SIMPATDA and electronic signatures (TTE Bapenda) within the Regional Revenue Agency (Bapenda). Data were collected through in-depth interviews with key informants and document analysis. The findings reveal that IT integration has significantly improved the efficiency of administrative processes by reducing processing times, automating routine tasks, and facilitating online tax services. Moreover, IT has contributed to greater effectiveness by enabling real-time data tracking, enhancing accuracy in tax determination, and strengthening inter-agency coordination. However, several challenges were identified, including limited digital literacy among taxpayers, resistance to organizational change, and infrastructure constraints. This study contributes to the existing literature by providing empirical insights into the localized application of digital governance in regional tax administration. It highlights the importance of aligning IT adoption with institutional readiness, capacity building, and user engagement to ensure sustainable outcomes. From a policy perspective, the findings suggest that local governments should invest in digital literacy programs, strengthen inter-agency collaboration, and design user-friendly systems to improve compliance and service delivery. The experience of Indragiri Hulu Regency offers practical implications for other regions seeking to modernize public financial management through IT innovation.