ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan SIA terhadap

kualitas pelaporan pajak dan retribusi daerah di Kecamatan Kapuas Kuala, serta

mengidentifikasi kendala dan tantangan yang dihadapi dalam implementasinya.

Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan

deskriptif. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada

petugas di bagian keuangan Kecamatan Kapuas Kuala yang terlibat langsung dalam

proses pelaporan pajak dan retribusi. Data yang diperoleh kemudian dianalisis secara

deskriptif untuk menggambarkan kondisi penerapan SIA dan kualitas pelaporan

pajak dan retribusi. Analisis juga mencakup identifikasi faktor-faktor yang

mempengaruhi kualitas pelaporan, baik yang berasal dari faktor internal (seperti

sumber daya manusia dan infrastruktur) maupun faktor eksternal (seperti regulasi

dan dukungan pemerintah).Hasil penelitian menunjukkan bahwa penerapan SIA di

Kecamatan Kapuas Kuala masih belum optimal. Meskipun sebagian besar petugas

telah menggunakan sistem komputerisasi dalam proses pelaporan, masih terdapat

beberapa kendala, seperti kurangnya pelatihan dan pemahaman petugas terhadap

sistem, keterbatasan infrastruktur teknologi informasi, dan kurangnya integrasi

sistem dengan sistem pelaporan di tingkat kabupaten. Kendala-kendala ini

berdampak pada kualitas pelaporan pajak dan retribusi, yang ditunjukkan oleh masih

adanya keterlambatan pelaporan dan potensi kesalahan data.

Kata Kunci : Sistem Informasi Akuntansi. Pelaporan Pajak dan retrubusi Daerah

ABSTRACT

This study aims to analyze the effect of SIA implementation on the quality of

local tax and retribution reporting in Kapuas Kuala District, as well as to identify the

obstacles and challenges faced in its implementation. The research method used is a

quantitative method with a descriptive approach. Data collection was carried out by

distributing questionnaires to officers in the finance department of Kapuas Kuala

District who were directly involved in the tax and retribution reporting process. The

data obtained were then analyzed descriptively to describe the conditions of SIA

implementation and the quality of tax and retribution reporting. The analysis also

includes identifying factors that influence the quality of reporting, both from internal

factors (such as human resources and infrastructure) and external factors (such as

government regulations and support). The results of the study indicate that the

implementation of SIA in Kapuas Kuala District is still not optimal. Although most

officers have used a computerized system in the reporting process, there are still

several obstacles, such as lack of training and understanding of officers regarding the

system, limited information technology infrastructure, and lack of system integration

with the reporting system at the district level. These obstacles have an impact on the

quality of tax and retribution reporting, as indicated by the ongoing delays in

reporting and potential data errors.

Keywords: Accounting Information System. Regional Tax and Retribution Reporting