Bandung Government Digital Strategy for Land and Building Tax Payment Systems


Ariq Naufal Irawan
Tomi Setiawan


Payment of land and building taxes online is a implementation of digital transformation in tax payment services that are used by the community to improve public services. The problem in this research is that the implementation of digital transformation of land and building tax payments in the city of Bandung has not been maximized. The study aims to understand the digital strategy on the payment of land and building taxes in the city of Bandung. This study uses the theory of digital strategy by Scupola and Mergel to analysis and describe a digital strategy for paying land and building taxes online. Methods The research uses qualitative methods, with literature study, observation, and interviews. This type of research is descriptive.The location of the research at the Agency Management Revenue Regional of Bandung City. Research uses secondary data and primary data. The result of the research show that digital strategies on land and building tax payments in Bandung is not optimal, because the digital strategy that implemented only use part of the process. The researcher recommends that the Bandung City Regional Revenue Management Agency to use co-planning process, in the digital strategy for land and building payments in the Bandung City.


How to Cite
Irawan, A. N., & Setiawan, T. (2024). Bandung Government Digital Strategy for Land and Building Tax Payment Systems. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu Dan Praktek Administrasi, 21(1), 1–11.



Andersson, P., & Mattsson, L. G. (2018). Digital Transformation Supporting Public Service Innovation: Business Model Challenges and Sustainable Development Opportunities. In P. Andersson, S. Movin, M. Mahring, R. Teigland, K. Wennberg, & K. McGettigan, Managing Digital Transformation (pp. 217-239). Stockholm: SSE Institute for Research, Stockholm School of Economics.

Angelis, C. T. (2013). Models of Governance And The Importance of KM for Public Administration. Journal of Knowledge Management Pratice, 14(2), 72-98.

Bharadwaj, A., Sawy, O. A., Pavlou, P. A., & Venkatraman, N. (2013). Digital Business Strategy: Toward A Next Generation Of Insights. Mis Quarterly, 37(2), 471-482.

Blomkamp, E. (2018). The Promise of Co-Design for Public Policy. Australian Journal of Public Administration, 77(4), 729-743.

Bovaird, T., & Loeffle, E. (2013). We Are All in This Together: Harnessing Users and Community Co-Production of Public Outcome. Edgbaston: University of Birmingham.

Carlsson, L., & Berkes, F. (2005). Co-Management: Concepts and Methodological Implications. Journal of Environmental Management, 75(1), 65-76.

Craswell, J. W. (2018). Reseach Design Pendekatan Metode Kualitatif, Kuantitatif, dan Campuran. Yogyakarta: Pustaka Belajar.

Criado, J. I., & Garcia, R. G. (2019). Creating Public Value Through Smart Technologies and Strategies: From Digital Services To Artificial Intelligence and Beyond. International Journal of Public Sector Management, 32(5), 438-450.

Dewi, A. H. (2021). Evektivitas Official Assessment System Pembayaran Pajak Bumi dan Bangunan Dalam Meningkatkan Kesadaran Hukum Masyarakat (Studi kasus di Kelurahan Pasirbiru Kecamatan Cibiru Kota Bandung). Upi Repository, 1-101.

Farizi, A. A., Dewi, D. S., & Azhar, I. Y. (2021). WADUL-E As The Implementation of E-Service in The New Public Service Paradigm. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 180-189.

Fenech, R., Baguant, P., & Ivanov, D. (2019). The Changing Role of Human Resource Management in An Era of Digital Transformation. Journal of Management Information & Decision Sciences, 22(2), 166-175.

Filgueras, F., Fernandes, F. C., & Palotty, P. L. (2019). Digital Transformation and Public Services Delivery in Brazil. Latin American Policy, 10(2), 195-219.

Furjan, M. T., Pupek, K. T., & Pihir, I. (2020). Understanding Digital Transformation Initiatives: Case Studies Analysis. Bussiness Systems Research, 11(1), 125-141.

Governance international. (2012, March 3). governance internatonal. Retrieved September 9, 2022, from co-assessment:

Hilhorst, C., Behrens, C., Brouwer, E., & Sneller, L. (2022). Efficiency gains in public service delivery through information technology in municipalities. Government Information Quarterly, 101722.

International Telecommunication Union. (2022). ITU News Magazine - Connecting the unconnected. Geneva: International Telecommunication Union.

Kannan, P. K., & Chang, A.-M. (2013). Beyond Citizen Engagement Involving the Public in Co-Delivering Government Services. Washington: IBM Center for The Bussines of Government.

Khine, P. K., Mi, J., & Shahid, R. (2021). A Comparative Analysis of Co-Production in Public Services. Sustainability, 13, 6730, 1-13.

Larsson, A., & Teigland, R. (2020). An Introduction to Digital Welfare: A Way Forward? In A. Larsson, & R. Teigland, Digital Transformation and Public Service: Societal Impacts in Sweden and Beyond (pp. 1-12). New York: Routledge Taylor and Francis Group.

mergel, I., Edelmann, N., & Haug, N. (2019). Defining digital transformation: Results from expert interviews. Government Information Quarterly, 36(4), 101385.

Observatory of Public Sector Innovation. (2017). Designing for Public Services. United Kingdom: Nesta.

OECD. (2016). Digital Government Strategies For Transforming Public Services In the Welfare Areas. Paris: OECD Publishing.

Prajatama, K. S., Larasati, E., & Lituhayu, D. (2021). Manajemen Pelayanan Publik Berbasis Teknologi Melalui E-PBB di Kecamatan Gunungpati Kota Semarang. Journal of Public Policy and Management Review, 11(1), 1-19.

Rahmadanita, A., & Dowa, P. P. (2021). Kualitas Pelayanan Publik Dalam Penerapan Aplikasi E-PBB di Badan Pendapatan Daerah (BAPENDA) Kabupaten Purwakarta. Jurnal Teknologi dan Komunikasi Pemerintahan, 3(2), 51-69.

Scupola, A., & Mergel, I. (2022). Co-production in digital transformation of public administration and public value creation: The case of Denmark. Government Information Quarterly 39, 101650.

Stoyanova, M. (2022). Digital Transformation of Public Service. Knowledge International Journal, 52(1), 117-120.

Twezeyimana, J. D., & Andersson, A. (2019). The Public Value of E-Government - A literature review. Government Information Quarterly, 36(2), 167-178.