Global climate change and its associated risks are serious issues for almost all countries in the world. There are many growing evidences of a shift in climate patterns with flow on effects for established environmental, economic and social structures and systems. Governments around the world have embarked on programs designed to cut greenhouse gas emissions that Juel climate change, but momentum for shifts in climate patterns is already established. Therefore, it is important for governments and private decision makers to begin planning for its potential consequences, as a complement to current mitigation action aimed at slowing its progress. Indonesia is the 4th largest greenhouse gas (GHG) emitter globally, and is now leading the way as one of the first non-Annex I countries to make a significant voluntary commitment to cut its national greenhouse gas emissions by 26% (unilaterally) and 41% (with support.from the international community) by 2020. Indonesia's commitment to climate change action has been increasingly evident since 2007, when the country hosted the UNFCCC 13th Conference of the Parties in Bali and a high level meeting of Finance Ministers.
E-Government merupakan upaya mengembangkan penyelenggaraan pemerintahan berbasis elektronik meningkatkan kualitas layanan publik secara efektif dan efisien, sesuai Inpres No. 3 Tahun 2003 tentang Kebijakan dan Strategi Pengembangan e-Government. Perkembangan teknologi mempengaruhi pengelolaan administrasi perpajakan baik keperluan pemerintah maupun wajib pajak dari manual ke sistem online, sehingga menghemat waktu, proses kerja, dan kertas. Dengan diterapkan pajak online sehingga tercipta good governance. Rumusan masalah, yaitu : 1) Bagaimanakah implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung? 2) Apakah faktor-faktor pendukung dan penghambat implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung? Teori yang digunakan adalah teori implementasi kebijakan publik model Merilee S. Grindle dan Teori implementasi kebijakan publik model George C. Edwards III. Pendekatan penelitian menggunakan deskriptif kualitatif. Teknik pengumpulan data menggunakan obvservasi, wawancara, dan dokumentasi. Teknik penentuan informan menggunakan purposive sampling. Teknik analisis data adalah analisis data deskriptif kualitatif, meliputi : reduksi data, display data, serta penarikan kesimpulan dan verifikasi. Hasil temuan penelitian disimpulkan bahwa : 1) Implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung sudah terimplementasi dengan diterapkannya sistem online pajak daerah melalui e-SPTPD. 2) Faktor-faktor pendukung implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung meliputi : komitmen Pemerintah Kabupaten Badung dalam pelayanan publik melalui e-Government, resources (sumber daya), sosialisasi, jaringan internet, dan kesadaran Wajib Pajak. Sedangkan faktor-faktor penghambat implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung meliputi : pengetahuan dan kesadaran wajib pajak serta pandemi Covid-19. ; E-Government is an effort to develop electronic-based governance to improve the quality of public services effectively and efficiently, in accordance with Presidential Instruction No. 3 of 2003 concerning e-Government Development Policies and Strategies. Technological developments affect the management of tax administration both for government and taxpayer needs from manual to online systems, thereby saving time, work processes, and paper. By applying online taxes so that good governance is created. The formulation of the problem, namely: 1) How is the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? 2) What are the supporting factors and obstacles to the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? The theory used is the theory of public policy implementation model of Merilee S. Grindle and the theory of public policy implementation model of George C. Edwards III. The research approach used a qualitative descriptive. Data collection techniques using observation, interviews, and documentation. The technique of determining informants using purposive sampling. The data analysis technique is descriptive qualitative data analysis, including: data reduction, data display, and drawing conclusions and verification. The results of the research findings concluded that: 1) The implementation of e-Government in the process of reporting Local Tax Returns to the Badung Regency Government has been implemented by implementing an online local tax system through e-SPTPD. 2) The supporting factors for the implementation of e-Government in the process of reporting the Regional Tax Returns to the Badung Regency Government include: the commitment of the Badung Regency Government in public services through e-Government, resources (resources), socialization, internet networks, and taxpayer awareness . While the factors inhibiting the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government include: knowledge and awareness of taxpayers and the Covid-19 pandemic.
