ANALISIS PERBANDINGAN EFISIENSI KINERJA KANTOR PELAYANAN PAJAK DI INDONESIA

AYATUNA, ELAM SANURIHIM (2020) ANALISIS PERBANDINGAN EFISIENSI KINERJA KANTOR PELAYANAN PAJAK DI INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the level of performance efficiency of the Tax Service Office (TSO) based on its type groups, Small, Middle, and Large Tax-office by comparing input variables with output variables so that TSO performance can be seen as a maximum or not. The research method used is Data Envelopment Analysis (DEA) which is commonly used in analyzing the efficiency of the performance of the public sector including the tax office. The object of research is all tax-offices in Indonesia as many as 4 Large Tax-Offices, 28 Middle Tax-Offices, and 309 Small Tax-Offices with input variables are the budget and number of employees, while the output variable is the realization of tax revenues and revenue ratios during 2013-2017. The results of this study indicate that the group of Large and middle tax-offices have more efficient scores. While the Small Tax-Offices group had more inefficient scores. Keywords: Tax Office, Performance efficiency, Data Envelopment Analysis, and Public Sector Penelitian ini bertujuan untuk mengetahui tingkat efisiensi kinerja Kantor Pelayanan Pajak (KPP) berdasarkan kelompok jenisnya, yakni Pratama, Madya, dan Wajib Pajak Besar dengan membandingkan variabel input dengan variabel output sehingga dapat dilihat kinerja KPP sudah maksimal atau belum. Metode penelitian yang digunakan adalah Data Envelopment Analysis (DEA) yang umum digunakan dalam menganalisis efisiensi kinerja sektor publik termasuk kantor pajak. Objek penelitian adalah seluruh KPP di Indonesia sebanyak 4 KPP Wajib Pajak Besar, 28 KPP Madya, dan 309 KPP Pratama dengan variabel inputnya adalah anggaran belanja dan jumlah pegawai, sedangkan variabel outputnya adalah realisasi penerimaan pajak dan rasio penerimaan selama tahun 2013-2017. Hasil penelitian ini menunjukkan bahwa kelompok KPP Wajib Pajak Besar dan KPP Madya rata-rata lebih banyak yang memiliki skor efisien. Sedangkan kelompok KPP Pratama lebih banyak yang memiliki skor yang tidak efisien. Kata kunci: Kantor Pelayanan Pajak, Efisiensi Kinerja, Data Envelopment Analysis, dan Sektor Publik

Item Type: Thesis (S1)
Call Number: SE/32/19/422
NIM: 43214110087
Uncontrolled Keywords: Kantor Pelayanan Pajak, Efisiensi Kinerja, Data Envelopment Analysis, dan Sektor Publik
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 20 Jan 2020 02:45
Last Modified: 20 Jan 2020 02:45
URI: http://repository.mercubuana.ac.id/id/eprint/53652

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