DIFUSI INOVASI APLIKASI NEW SAKPOLE DALAM PELAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

Abstract

This study aims to analyze the diffusion of innovation of the New Sakpole application in motor vehicle tax payment services in Semarang City and its inhibiting factors. The research applied a descriptive qualitative method through interviews, observations, and documentantions with informants from the Regional Revenue Agency of Central Java, Semarang Samsat, as well as users and non-users. The analysis refers to Everett M. Rogers’ Diffusion of Innovation theory. The findings reveal that the diffusion process has progressed fairly well, yet it remains constrained by complexity, particularly in terms of limited digital literacy, application accessibility, security concerns, technical issues, and inadequate devices. Nevertheless, the New Sakpole application provides relative advantages by enhancing effiency, transparency, and accountability in tax services.