Studi Etnografi Dinamika Implementasi Tapping Box dan Simak di Badan Pengelolaan Pajak dan Retribusi Daerah di Lampung Selatan

This ethnographic study aims to explore the dynamics and cultural practices surrounding the implementation the Tapping Box and SIMAK applications at the BPPRD Lampung Selatan. Through participant observation, in depth interviews, and contextual analysis, this research delves into the daily interactions and routines of BPPRD staff and taxpayers. Cultural factors, such as resistance to change and varying levels of technological literacy, play significant roles in the implementation process. The theory indentified are Innovation Diffusion Theory, Transformational Leadership, and Social System Theory.