Digital transformation in public service: Evaluating e-government implementation and fiscal performance at Samsat Pajajaran Bandung

Inkha Hedian Dena  Fritiar

doi:10.55942/pssj.v6i3.1487

Authors

Inkha Hedian Dena Fritiar Nurtanio University (Unnur) Bandung

DOI:

https://doi.org/10.55942/pssj.v6i3.1487

Keywords:

e-government, fiscal performance, SIGNAL, digital divide, public service efficiency

Abstract

This study evaluates the implementation of e-government policies at Samsat Pajajaran, Bandung, focusing on fiscal performance and operational efficiency. Employing a qualitative case study design, data were gathered through in-depth interviews with purposively selected informants, including operational officers and taxpayers, as well as field observations and fiscal report analysis. The findings demonstrate that digitalization via the SIGNAL and e-Samsat platforms has successfully catalyzed local genuine revenue (PAD) growth, with a projected increase of IDR 250 billion by 2025. Operationally, service efficiency improved by 66.7%, reducing processing time from 45 to 15 minutes. However, the study identifies a significant digital divide affecting elderly taxpayers and technical latencies during peak hours. This research recommends a 50% increase in API server capacity to ensure socially inclusive governance.

Author Biography

Inkha Hedian Dena Fritiar, Nurtanio University (Unnur) Bandung

Inkha Hedian Dena Fritiar is a lecturer affiliated with the State Administration Science Program Faculty of Social and Political Sciences, Nurtanio University (Unnur) Bandung Indonesia. Her research focus centers on the dynamics of digital transformation the public sector, regional fiscal policy, and the development of E-Government governance.

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