Efektivitas Penggunaan Sistem Informasi Manajemen Objek Pajak (SISMIOP) dalam Pemutakhiran Data PBB-P2 di BPPKAD Kabupaten Kudus

Abstract

The internship program serves as a means for students of the Sharia Accounting Study Program, Faculty of Islamic Economics and Business, UIN Walisongo to apply their academic knowledge in real-world work settings. This study aims to analyze the management of local tax administration during the internship at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) of Kudus Regency. The main focus of this study is to evaluate the effectiveness of using the Tax Object Management Information System (SISMIOP) in updating data on the Rural and Urban Land and Building Tax (PBB-P2). The operational activities examined include a series of data structuring processes, participation in mass printing preparation, affixing stamps on PBB Tax Due Notices (SPPT), and the distribution of PBB-P2 SPPT to the community. Additionally, this study reviews the implementation of PBB-P2 data updating training and the data input process using other supporting applications such as SIMPATDA and SPOP. The method used is descriptive qualitative, with data collection techniques including direct participatory observation in the field and interviews regarding local tax management. The results of the analysis show that administrative digitalization through SISMIOP significantly optimizes time efficiency, accelerates the validation of active tax object data, and minimizes operational recording errors. The use of this system is proven effective in supporting the smooth administration cycle of PBB-P2 at the regional level, although it still requires periodic optimization of network capacity and local server reliability to handle massive data update volumes.