Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Penelitian ini bertujuan untuk mengetahui implementasi kegiatan penagihan dan bagaimana perkembangan dan pencairan tunggakan pajak di KPP Wajib Pajak Besar Satu. Selain itu penelitian ini juga bertujuan untuk mengetahui umur dan kualitas dari piutang pajak di KPP Wajib Pajak Besar Satu. Bagian terakhir dari pembahasan adalah mengenai kendala-kendala dan upaya-upaya untuk mengatasi masalah yang timbul dari kegiatan penagihan pajak di KPP Wajib Pajak Besar Satu. Metode penelitian yang digunakan adalah metode kualitatif. Jenis dan sumber data yang digunakan adalah data primer yaitu melaui wawancara dengan petugas pajak serta data sekunder yang didapatkan penulis baik dari KPP Wajib Pajak Besar Satu yaitu berupa dokumen-dokumen serta melalui media cetak ataupun online dalam bentuk data, teks dan data statistik. Berdasarkan hasil penelitian didapatkan beberapa kesimpulan bahwa kegiatan penagihan pajak sudah dilakukan dengan baik namun belum optimal, hal ini dapat dilihat dari saldo piutang pajak yang masih tinggi serta kualitas piutang pajak dalam kategori macet masih cukup tinggi. Kendala dari internal Direktorat Jenderal Pajak terutama di bidang Informasi Teknologi dimana data piutang pajak belum terintegrasi antara KPP, Kantor Wilayah dan Kantor Pusat Direktorat Jenderal Pajak sehingga masih diperlukan proses rekonsiliasi secara berkala. ......The objective of the study is to discover the implementation of tax collection activities and the progress of tax arrears disbursements in LTO One. The study also aims to determine the age and quality of tax receivables in LTO One. The last part discusses the constraints and efforts to address the issues arising from tax collection activities in LTO One. The research method used is qualitative method. Types and sources of data used are primary data obtained from interviews with tax officials as well as secondary data that the author obtained from both LTO One documents along with data, text, and statistical data taken from online or printed media. Based on the research results, it can be concluded that the tax collection activities are done well but not optimal, observed from the increasing balance of tax receivable and the relatively high amount of the tax receivable with bad quality. Internal constraints of the Directorate General of Taxation (DGT), especially in the area of Information Technology where the tax receivables data have not been integrated between Tax Offices, Regional Tax Offices, and the DGT Head Office, requiring a periodical reconciliation process.

Abstrak :
Public organization, especially for The Large Taxpayer Office I which is playing role as the pilot project for the coming period of Tax Service Office, is acclaimed to give the effective, efficient and cooperative service performance and also satisfaction oriented for the taxpayers as the subject. This research is trying in focusing the Account Representative service effectiveness at The Large Taxpayer Office I by analyzing a number of factors which are influence the quality of services in order to catch the target especially for The Large Taxpayer Office l and generally for Directorate General of Taxes. The target of this research in intended to know the quality of service given by Account Representative which is evaluated from the aspect of taxpayer's satisfaction (perception and expectation of the taxpayer). In order to measure that quality of service, the concept and theory of Zeitaml-Parasuraman-Berry is used by giving indicators of size measurement of customer's satisfaction (taxpayer) which are consisted of five dimensions : Tangibles, Reliability, Responsiveness, Assurance and Empathy The analytical descriptive survey method is used in this research by trying to analyze and to take conclusions the recent problems based in data, facts and information deal with. In this research, the conclusion that quality of service of the Account Representative at The Large Taxpayer Office I has not earned yet to give service gratifying as expected by a taxpayer. Therefore, the Account Representative have to be more improve the quality of its service to the taxpayer seriously, and finally the organizational effectiveness at The Large Taxpayer Office I can be reached.