Transformasi Digital dan Kompetensi SDM dalam Sistem Perpajakan Daerah: Studi Kasus pada Implementasi Official Assessment System
DOI:
https://doi.org/10.31004/riggs.v4i3.2868Keywords:
Kompetensi SDM, Layanan Publik, Official Assessment System, Pajak Daerah, Transformasi DigitalAbstract
Penelitian ini bertujuan untuk menganalisis dinamika transformasi digital dan kesiapan kompetensi sumber daya manusia dalam implementasi Official Assessment System (OAS) pada sektor perpajakan daerah. Perubahan menuju digitalisasi pelayanan publik merupakan tuntutan reformasi birokrasi yang bertujuan meningkatkan transparansi, efisiensi, dan akuntabilitas. Namun, pada konteks lokal seperti di UPTB Samsat Kolaka Timur, digitalisasi menghadapi hambatan berupa ketimpangan kompetensi antargenerasi dan resistensi terhadap perubahan. Celah pengetahuan yang diidentifikasi adalah minimnya kajian yang menyoroti dimensi human capital dalam transformasi digital perpajakan daerah, khususnya terkait kesiapan psikologis, teknis, dan budaya kerja aparatur. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus, melalui wawancara mendalam terhadap pejabat Bapenda, kepala UPTB, staf pelaksana, dan wajib pajak sebagai informan kunci. Temuan penelitian menegaskan bahwa keberhasilan digitalisasi tidak hanya ditentukan oleh infrastruktur teknologi, tetapi juga oleh penguatan kapasitas SDM, pelatihan berjenjang, pendampingan internal, dan integrasi manajemen perubahan. Implikasi praktis dari penelitian ini adalah perlunya strategi pelatihan berbasis kompetensi, penguatan sistem pendampingan digital, serta perumusan kebijakan daerah yang adaptif terhadap tantangan transformasi digital sehingga dapat meningkatkan kepuasan layanan wajib pajak secara berkelanjutan.
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