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ABSTRAK
Sri Mulyani, 2021, Pengaruh Penggunaan alat Mobile Payment Online System (MPOS)Terhadap Peningkatan Pendapatan Asli Daerah (Study Kasus pada Badan Pendapataan Daerah Kabupaten Jeneponto). Skripsi Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Pembimbing I Bapak Amir dan Pembimbing II Bapak Ismail Rasulong.
Penelitian ini bertujuan untuk mengetahui Pengaruh penggunaan Alat Mobile Payment Online System (MPOS) Terhadap Peningkatan Pendapatan Asli Daerah di Kabupaten Jeneponto. Penelitian ini menggunakan metode penelitian kuantitatif. Sampel sebanyak 30 Responden Staf Badan Pendapatan Daerah Kabupaten Jeneponto. Pengumpulan data dilakukan dengan teknik wawancara, kuesioner, dokumentasi, dan diolah menggunakan SPSS Statistik.
Hasil penelitian yang telah dianalisis menunjukkan bahwa Penggunaan Alat Mobile Payment Online System berpengaruh positif terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Jeneponto. Berdasarkan hasil penelitian diharapkan BAPENDA dapat memaksimalkan penerapan system monitoring pajak agar dapat meningkatkan Pendapatan Asli Daerah terutama di sektor Pajak Hotel dan restoran. Setiap pelaksanaan program ataupun pengelolaan keuangan dapat memperhatikan segala aspek ekonomis, efesiensi dan efektivitas agar sumber daya yang dikelola dapat dimanfaatkan sebaik-baiknya.
Kata Kunci : Mobile Payment Online System, Pendapatan Asli Daerah
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ABSTRACK
Sri Mulyani, 2021, The Effect of the Use of the Mobile Payment Online System (MPOS) tool on Increasing Local Revenue (Case Study at the Jeneponto Regency Regional Revenue Agency. Thesis Department Accounting, Faculty of Economics and Bussines, Univercity of Muhammadiyah Makassar. Supervisor I Mr. Amir and Supervisor II Mr. Ismail Rasulong.
The study aims to determine the effect of the use ot the Mobile Payment Online System (MPOS) tool on Increasing Local Revenue in Jeneponto Regency.
This research uses quantitative research methods. The sample is 30 respondents from the Jeneponto Regency regional revenue agency staff. Data collection is done by interview, questionnaire, documentation and processed using SPSS Statistic.
The results of the research that have been analysed show that the use of the mobile payment online system has a positive effect on increasing the local revenue of jeneponto regency. Based on the research results, it is expected that BAPENDA can maixize the implementation of the tax monitoring system in order to increase Regional Original Income, ekpecially in the Hotel tax and restaurant tax sectors. Every program implementation and financial management can pay attention to all aspects of economy, efficiency and effectiveness so that the managed reseources can be utilized as well as possible.
Key Words : Mobile Payment Online System, Regional Original Income
