ANALISIS KINERJA SIM e-SPTPD MENGGUNAKAN METODE PIECES DI BADAN PENDAPATAN DAERAH KABUPATEN GORONTALO

Abstract

Operated in finance and public services, the Regional Agency of Gorontalo Regency conducts local tax
collection activities, including tax reporting and payment. In the reporting process, the Regional Revenue
Agency of Gorontalo Regency develops and applies the regional tax payment and reporting system through
online-based information technology or SIM e-SPTPD. During the implementation, the users sometimes
encounter several obstacles, such as a slow system, inconsistent data (missing data), and users who are
illiterate about the system. Therefore, this study aimed to determine the influence of user perception on the
success of SIM e-SPTPD performance using the PIECES method with six independent variables
(Information, Economy, Control, Efficiency, and Service), one dependent variable (Performance), and
other variables related to SIM e-SPTPD performance. The study was conducted on 40 respondents who
used SIM e-SPTPD. Data in this study were collected through observation, interview, and questionnaire
methods, which were then processed using multiple linear regression to test the hypothesis. From the study,
the Information, Economy, and Efficiency variables positively influence the Performance variable.
Meanwhile, Control and Service variables have a negative influence on Performance variables. Partially,
the Information, Economy, and Efficiency variables influence the Performance variables, and the Control
and Sevice were otherwise. In contrast, the variables mentioned did not influence the Performance variable
simultaneously.