<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_45718" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:mets="http://www.loc.gov/METS/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-07T17:16:47Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_45718_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Tinjauan Sistem Pembayaran Pajak Bumi dan Bangunan melalui Mobile Banking (M-Banking) dan Metode Konvensional di Badan Pengelolaan Keuangan Daerah Kabupaten Padang Pariaman</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Elsa</mods:namePart><mods:namePart type="family">Adelia</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Era digital ini pemanfaatan teknologi mobile banking diharapkan memudahkan wajib pajak dalam melakukan pembayaran PBB secara efisien dan fleksibel. Penelitian ini bertujuan untuk meninjau sistem pembayaran Pajak Bumi dan Bangunan (PBB) melalui mobile banking di Badan Pengelola Keuangan Daerah (BPKD) Kabupaten Padang Pariaman. Penelitian ini menggunakan jenis penelitian deskrptif, selain itu menggunakan pendekatan kualitatif dengan metode deskriptif untuk menggambarkan implementasi sistem, tantangan yang dihadapi, serta respons pengguna terhadap inovasi ini. Hasil penelitian menunjukkan bahwa implementasi sistem pembayaran PBB melalui mobile banking memberikan kemudahan dan kenyamanan bagi wajib pajak. Namun, terdapat tantangan dalam adopsi teknologi ini, seperti kurangnya sosialisasi, keterbatasan akses internet di beberapa wilayah, dan resistensi dari masyarakat yang belum terbiasa dengan teknologi.</mods:abstract><mods:classification authority="lcc">HB Economic Theory</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Manajemen FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_45718"><mets:rightsMD ID="rights_eprint_45718_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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