Audit Sistem Informasi Layanan Jemput Pajak Online Samsat Kota Tasikmalaya Menggunakan Framework COBIT 4.1

Hafidz Arrohmat; Nabila Ramadhani Agustina; Tazkira Aulia Azmar; Muhammad Naufal

doi:10.33633/joins.v11i1.16112

Authors

Hafidz Arrohmat Universitas Siliwangi
Nabila Ramadhani Agustina Universitas Siliwangi
Tazkira Aulia Azmar Universitas Siliwangi
Muhammad Naufal Universitas Siliwangi

DOI:

https://doi.org/10.33633/joins.v11i1.16112

Keywords:

Information System Audit, COBIT 4.1, Maturity Level, Gap Analysis, Online Tax Retrieval Service

Abstract

Digital transformation in the public service sector has encouraged the Tasikmalaya City Samsat to develop the Online Tax Collection Service in order to improve effectiveness, efficiency, and motor vehicle taxpayer compliance. The success of these digital services is influenced by the quality of information technology governance that supports operational activities. This study aims to evaluate the maturity level of information technology governance in the Online Tax Collection Service using the COBIT 4.1 framework. The research methods were conducted through observation, interviews, and questionnaires based on COBIT 4.1 domain indicators. The results showed that the average maturity level score was 2.73, approaching level 3 (Defined Process). The highest gaps were identified in AI6 (Manage Changes) and DS8 (Manage Service Desk and Incidents) because change management and incident handling processes were not formally documented. Based on the gap analysis, several recommendations were proposed, including the preparation of standard operating procedures, improvement of process documentation, implementation of change management, and development of human resource competencies. This study is expected to serve as a reference for improving information technology governance in regional digital tax services.

References

R. Susanty and V. S. Hidayat, “Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak di Samsat Kota Bandung),” Jurnal Akuntansi Bisnis dan Ekonomi (JABE), vol. 9, no. 1, pp. 3376–3387, 2023.

S. Rahayu, B. Rosadi, and M. Y. Alhadihaq, “Implementasi E-Samsat Untuk Membangun Kepercayaan Dan Kepatuhan Pajak Kendaraan Bermotor,” Publicuho: Jurnal Ilmiah Komunikasi Sosial dan Budaya, vol. 6, no. 2, pp. 496–506, 2023, doi: 10.35817/publicuho.v6i2.145.

M. C. Dwitrayani and I. M. Sudiartana, “Pengaruh E-Samsat, Drive Thru, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Tabanan,” Journal Research of Accounting (JARAC), vol. 6, no. 1, pp. 146–160, 2024, doi: 10.51713/jarac.2024.6135.

M. D. Maulana and D. Septiani, “Pengaruh Layanan Samsat Keliling, E-Samsat dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor,” Jurnal Akuntansi, vol. 14, no. 2, pp. 231–246, 2022.

N. Syahputra, L. Marlina, and Khairul, “Analisis Aplikasi E-Tilang Kejaksaan Negeri Gayo Lues Menggunakan Technology Acceptance Model,” Syntax: Journal of Software Engineering, Computer Science and Information Technology, vol. 6, no. 1, pp. 39–45, 2025, doi: 10.46576/syntax.v6i1.6913.

A. Ramdan and R. T. Surya, “Audit Sistem Informasi E-Government Menggunakan Framework COBIT 4.1 (Studi Kasus Pada Pemerintah Daerah Kabupaten Bandung Barat),” Indonesian Accounting Research Journal, vol. 1, no. 1, pp. 200–210, 2020.

S. Nuriyah, S. Auliana, and E. D. Purnama, “Audit Sistem Informasi Pemerintahan Daerah (SIPD) Penatausahaan Pada Kantor Samsat Kelapa Dua Tangerang Menggunakan Framework COBIT 5,” Jurnal Manajemen Pendidikan, vol. 13, no. 02, pp. 143–154, 2025.

P. P. Sakti, “Tata Kelola Sistem Manajemen Informasi Obyek Pajak Menggunakan Kerangka Kerja COBIT 5.0,” Jurnal Ilmiah Betrik, vol. 8, no. 1, pp. 35–44, 2017.

M. A. W. Saputra, “Penerapan Tata Kelola Teknologi Informasi Menggunakan COBIT Framework 4.1 pada Pondok Pesantren Al Islam,” Walisongo Journal of Information Technology, vol. 4, no. 2, pp. 115–125, 2022, doi: 10.21580/wjit.2022.4.2.9765.

E. Novianto, “Audit Sistem Informasi Pada Aplikasi Sistem Informasi Manajemen Kepegawaian (SIMPEG) Menggunakan Model Framework COBIT 4.1,” Jurnal Manajemen Informatika & Sistem Informasi (MISI), vol. 6, no. 1, pp. 87–96, 2023.

K. O. Sunarto, Y. Rahardja, and M. N. N. Sitokdana, “Evaluasi Tata Kelola Teknologi Informasi Menggunakan Framework COBIT 4.1 pada Perusahaan Daerah Air Minum Salatiga,” Sebatik, vol. 25, no. 1, pp. 1–8, 2021.

B. Wulandari, M. Ashari, and K. Imtihan, “Audit Tata Kelola Teknologi Informasi Menggunakan Framework COBIT 4.1 Pada Dinas Tenaga Kerja Dan Transmigrasi,” Jurnal Informatika Teknologi dan Sains (JINTEKS), vol. 6, no. 2, pp. 122–129, 2024, doi: 10.51401/jinteks.v6i2.4011.

T. H. Sirait, C. Fiarni, and D. Meisinta, “Analisis Tingkat Kematangan Teknologi Informasi Menggunakan Framework COBIT 4.1 (Studi Kasus: Kampus XYZ),” Jurnal Telematika, vol. 17, no. 1, pp. 39–46, 2022, doi: 10.61769/telematika.v17i1.428.

J. D. Rahmansyah, A. W. Ardhani, R. Septiana, and M. Ridwan, “Analisa Service Operation Terhadap Aplikasi Gojek Menggunakan ITIL V3,” Jurnal Manajemen Informatika & Sistem Informasi (MISI), vol. 8, no. 2, pp. 209–215, 2025, doi: 10.36595/misi.v8i2.1383.

S. Fajarwati, Sarmini, and Y. Septiana, “Evaluasi Tata Kelola Teknologi Informasi Menggunakan Kerangka Kerja COBIT 5,” JUITA: Jurnal Informatika, vol. 6, no. 2, pp. 107–114, 2018, doi: 10.30595/juita.v6i2.2019.

I. K. S. Wibawa, A. A. N. H. Susila, and N. M. I. M. Mandenni, “Audit Tata Kelola Teknologi Informasi Di Rsud X Menggunakan Framework COBIT 2019,” MTI Jurnal Manajemen dan Teknologi Informasi (JMTI), vol. 15, no. 2, pp. 103–114, 2025, doi: 10.59819/jmti.v15i2.5425.

K. Imtihan, M. Rodi, M. Ashari, M. T. A. Zaen, and K. Marzuki, “Audit Tata Kelola Teknologi Informasi Menggunakan Framework COBIT 4.1,” MATRIK : Jurnal Manajemen, Teknik Informatika dan Rekayasa Komputer, vol. 21, no. 2, pp. 267–274, Mar. 2022, doi: 10.30812/matrik.v21i2.1569.