E-Government Transformation Through Mobile Payment Online System in The Regional Revenue Agency Of Sidenreng Rappang District
DOI:
https://doi.org/10.64252/h09jtr52Keywords:
e-government, MPOS, local tax, digital transformation, Sidenreng Rappang Regency.Abstract
This study aims to analyze the transformation of e-government through the use of the Mobile Payment Online System (MPOS) at the Regional Revenue Agency (Bapenda) of Sidenreng Rappang Regency. MPOS is a real-time digital innovation designed to record taxpayers' business transactions with the goal of improving transparency, efficiency, and accountability in local tax management. This research uses a qualitative method with a descriptive case study approach. Data were collected through interviews, observation, and documentation, involving key informants such as Bapenda officials, subdistrict heads (Camat), and business actors in sectors including hospitality, restaurants, and entertainment.
The study adopts the three success elements of e-government development according to the Harvard JFK School of Government: Support, Capacity, and Value. The findings show that in the early stages of implementation, MPOS gained strong support from regional leadership and inter-agency collaboration, which contributed to a significant increase in local revenue (PAD). However, this success was not sustained due to weakening coordination, limited budget, lack of continuous training, and unresolved technical issues. Institutional capacity and infrastructure especially in subdistricts with poor internet access and low digital literacy became major challenges. While MPOS initially brought clear benefits to both taxpayers and the government, its long-term effectiveness declined due to the absence of structured maintenance and user support. This study concludes that the sustainability of e-government programs depends on consistent institutional commitment, reliable technical infrastructure, and perceived value by users. Adaptive strategies and periodic evaluations are essential to maintain the relevance and continuity of digital taxation services