Innovation of Online Payment System for Regional Taxes of Nightlife Venues in Sidenreng Rappang District

Risma Risma ()
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Risma Risma: Hasanuddin University, Master of Public Administration Study Program, Faculty of Social and Political Sciences

A chapter in Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024), 2025, pp 127-135 from Springer

Abstract: Abstract The development of digital technology has changed various aspects of governance, including the tax system. In an effort to improve the efficiency and transparency of tax payments, many local governments have begun to adopt online payment systems. One sector that is expected to benefit from these innovations is the nightlife sector, which is often faced with the challenges of manual and inefficient tax management. This research focuses on the application of the regional tax online payment system in nightlife venues in Sidenreng Rappang Regency, using the innovation diffusion theory approach from Everett M. Rogers. This study aims to analyze innovation elements such as relative advantages, compatibility, ease of use, and observability, (2) identify the role of communication channels in disseminating online payment systems, (3) evaluate the level of readiness and perception of business actors based on the category of adopters (innovativeness), and (4) formulate strategies to increase the adoption of this system effectively. Through a qualitative approach, data was collected from in-depth interviews with nightlife business actors, local government officials, and users of the online tax system. The results show that successful adoption is influenced by relative advantages, ease of use, and compatibility, but is hampered by resistance to change and infrastructure limitations. For this innovation to be successful, technical support, intensive socialization, and increased digital literacy are needed. With Rogers’ theoretical approach, the results of this study are expected to provide strategic recommendations to significantly improve tax compliance and regional revenue.

Keywords: Innovation; Online Tax; Regional Tax (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-791-5_15

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DOI: 10.2991/978-94-6463-791-5_15

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