IDENTIFIKASI KETIDAKBERLANJUTAN SISTEM APLIKASI MOBILE PAJAK DAERAH (SAMPADE) DALAM PERSPEKTIF INOVASI SEKTOR PUBLIK DI KOTA MALANG

The Regional Tax Mobile application system innovation (SAMPADE) is a tax service application initiated by the Regional Tax Service Agency (BP2D) or what is now known as the Malang City Regional Revenue Agency (BAPENDA). The purpose of presenting this SAMPADE innovation is to provide easy access for taxpayers in Malang City in conducting tax transactions. However, the innovation that was adopted did not last long in its implementation so that it led to the unsustainability of the innovation due to several factors. The method used in this research is descriptive with a qualitative approach with data collection through observation, interviews, and documentation In identifying the unsustainability of the local tax mobile application system (SAMPADE) in the perspective of public sector innovation, the researcher uses the theory of Albert Meijer & Marcel Thaen. Based on the results of the study that in identifying the unsustainability of innovation, SAMPADE uses four indicators of the dark side or bad effects of innovation. The lack of stability is due to the use of manual services which is more dominant, not seeing the capacity of the human resources in it, so that it has an impact on the lack of competence of human resources both internally and externally, as well as the SAMPADE innovation which has no legal basis. Budget wastage, instability has an impact on the budget that has been used with the lack of innovation benefits that have of course resulted in wasted innovation, in addition, the provision of facilities and infrastructure to support the SAMPADE innovation as well as the large budget that has been used to innovate the SAMPADE application has no effect on PAD. There is no democratic control, where the involvement or aspirations of the community (taxpayers) in making SAMPADE innovations are not involved, but involvement in the SAMPADE innovation project is only from BAPENDA and PT. Synergy as a form of cooperation. and the last is security risk, the resulting innovation is still considered weak with the occurrence of hacking attacks that have occurred, but not to the theft of taxpayer data. In addition, the presence of this innovation does not have risk management. however, the involvement in the SAMPADE innovation project is only from BAPENDA and PT. Synergy as a form of cooperation. and the last is security risk, the resulting innovation is still considered weak with the occurrence of hacking attacks that have occurred, but not to the theft of taxpayer data. In addition, the presence of this innovation does not have risk management. however, the involvement in the SAMPADE innovation project is only from BAPENDA and PT. Synergy as a form of cooperation. and the last is security risk, the resulting innovation is still considered weak with the occurrence of hacking attacks that have occurred, but not to the theft of taxpayer data. In addition, the presence of this innovation does not have risk management