Skripsi
ANALISIS FAKTOR-FAKTOR KEEFEKTIFAN PENAGIHAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU
This research was motivated by the non-achievement of the target of realizing tax revenue by the billing section at the Tax Service Office of Pratama Palembang Seberang Ulu for two consecutive years. The purpose of this study was to find out the supporting factors and factors inhibiting the effectiveness of tax collection in KPP Prtama Palembang Seberang Ulu. This research uses qualitative research methods with descriptive analysis techniques. This research uses the theory of organizational effectiveness according to Richard M. Steers by taking one of the dimensions, namely the dimensions of goal optimization with six sub-dimensions in it that are used as benchmarks, namely tax collection purposes, resource utilization, internal and external environmental circumstances, communication processes, leadership and decision-making, and organizational adaptation. From the six sub-dimensions used, there were supporting factors in the realization of tax revenues of the billing section including Standard Operating Procedures (SOP), adequate human resources, facilities and infrastructure, and the role of leaders. Meanwhile, factors that inhibit include the exchange of taxpayer compliance, the communication process between the implementation of the billing section with the owed taxpayer, and the disproportionate technological advances implemented by the surrounding community. Hopefully in the future, the tax collection section of KPP Pratama Palembang Seberang Ulu can optimize the realization of annual tax revenues, as well as maintain factors supporting the effectiveness of tax collection in KPP Pratama Palembang Seberang Ulu. Keywords: Organizational Effectiveness, Goal Optimization, Tax Collection, Primary Tax Service Office
Inventory Code | Barcode | Call Number | Location | Status |
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2107005307 | T57372 | T573722021 | Central Library (Referens) | Available but not for loan - Not for Loan |
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