TRANSFORMASI DIGITAL MELALUI SISTEM INFORMASI MANAJEMEN DALAM PENGELOLAAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA BARAT

Abstract

This study analyzes the digital transformation of regional tax management through the implementation of a management information system at the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of West Sumatra Province. The research used a descriptive qualitative approach combined with SWOT analysis. Data were collected through observation, in-depth interviews, and documentation, and were processed into Internal Factor Analysis Summary (IFAS) and External Factor Analysis Summary (EFAS) matrices to determine the strategic position of the agency. The findings show that the digital transformation of tax management is supported by strong internal factors such as an integrated tax information system, online payment channels, and committed leadership, although it is still constrained by limited human-resource competence, uneven digital infrastructure, and incomplete data integration. External opportunities include increasing digital literacy, national e-government policy support, and collaboration with banking and financial-technology providers, while the main threats are cyber-security risks, taxpayer resistance, and the digital divide across regions. The IFAS score of 2.75 and the EFAS score of 2.65 place Bapenda West Sumatra in a growth-oriented position (Quadrant I), indicating that a progressive strategy (SO strategy) is the most appropriate. Overall, the management information system has strengthened the effectiveness, transparency, and accountability of regional tax management, but its sustainability requires continuous capacity building, infrastructure strengthening, and data-security governance.