Analysis Of Policy Implementation On Electronification Application Of Notification Of Tax Payable On Rural And Urban Land And Building Tax In The Special Region Capital Of Jakarta - Indonesia

- The dynamics of change in the era of globalization to date mainly lies in the important role of technology. The adoption of technology in many developing countries has brought about drastic changes in tax administration, structure and operations. With the existence of technology that is growing fast in DKI Jakarta, which has the highest portion in Indonesia, it encourages a change in the tax administration model to digital tax administration. One of the changes in tax administration model implemented in DKI Jakarta is the implementation of electronification of a notification of tax payable on rural and urban land and building tax, where taxpayers can make registration and obtain it through an application that has been provided. Before that, a notification of tax payable on rural and urban land and building tax is conventionally printed in a form of paper and then distributed in stages through the District, Sub-District and RW/RT Administrator in order to be submitted to the community (the taxpayers). In order to get a copy of a notification of tax payable on rural and urban land and building tax, the Taxpayers should come to register to the tax office to get its printed copy. Therefore, this study has purpose to analyze the implementation of an electronification policy on a notification on rural and urban tax payable in DKI Jakarta. It is a qualitative study to obtain an in-depth