Dewana, Akhmad Farhan and Sumarno, Dwi Agus (2024) OPTIMALISASI SISTEM ADMINISTRASI PAJAK TERPADU MELALUI KOMPILASI DATA PAJAK BARANG DAN JASA TERTENTU DI KOTA BANDAR LAMPUNG. Other thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
Abstrak Skripsi dengan judul “Optimalisasi Sistem Administrasi Pajak Terpadu Melalui Kompilasi Data Pajak Barang dan Jasa Tertentu di Kota Bandar Lampung”. Tujuan dalam penulisan skripsi ini adalah untuk mengetahui bagaimana Konsep Optimalisasi Sistem Administrasi Pajak Terpadu Melalui Kompilasi Data Pajak Barang dan Jasa Tertentu di Kota Bandar Lampung. Teori yang digunakan pada penelitian ini yaitu teori optimalisasi oleh Siringoringo. Optimalisasi dapat dilihat melalui tiga dimensi yang memiliki beberapa indikator. Ketiga dimensi tersebut yaitu: tujuan, alternatif keputusan, dan sumber daya. Penulisan skripsi ini menggunakan jenis penelitian kualitatif metode deskriptif dengan pendekatan induktif, Teknik pengumpulan data yang digunakan penulis adalah wawancara, observasi dan dokumentasi. Teknik analisis data yang digunakan dalam penulisan skripsi ini menggunakan teknik analisis data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil dari penelitian diperoleh kesimpulan bahwa optimalisasi sistem administrasi pajak terpadu melalui kompilasi data pajak barang dan jasa tertentu di kota bandar lampung dilaksanakan dengan baik, namun dalam prosesnya masih dapat dioptimalkan dari sisi penegakan peraturan daerah, database potensi pajak barang dan jasa tertentu, penyesuain jumlah sumber daya terhadap potensi pajak barang dan jasa tertentu, serta sosialisasi kepada wajib pajak guna memberikan pelayanan terbaik kepada masyarakat Kota Bandar Lampung. Pemerintah Daerah Kota Bandar Lampung diharapkan dapat terus mengoptimalkan penegakan peraturan daerah, pemutakhiran database potensi pajak barang dan jasa tertentu, penyesuaian sumber daya terhadap jumlah potensi pajak barang dan jasa tertentu, dan sosialisasi secara berkala terhadap wajib pajak barang dan jasa tertentu. Kata kunci: Optimalisasi, Sistem Administrasi Pajak Terpadu, Pajak Barang dan Jasa Tertentu Abstract Thesis entitled "Optimizing Integrated Tax Administration System Through Compilation of Specific Goods and Services Tax Data in Bandar Lampung City". The aim of this thesis is to understand how the Concept of Optimizing Integrated Tax Administration System Through Compilation of Specific Goods and Services Tax Data in Bandar Lampung City works. The theory used in this research is the optimization theory by Siringoringo. Optimization can be seen through three dimensions that have several indicators. These three dimensions are: objectives, decision alternatives, and resources. This thesis employs qualitative research with a descriptive method and an inductive approach. The data collection techniques used by the author are interviews, observations, and documentation. The data analysis techniques used in this thesis include data analysis, data reduction, data presentation, and conclusion drawing. The results of the research lead to the conclusion that the optimization of the integrated tax administration system through the compilation of specific goods and services tax data in Bandar Lampung City is carried out well. However, there are still areas for improvement, particularly in terms of enforcing local regulations, updating the database of potential specific goods and services tax, adjusting resource allocation to the potential specific goods and services tax, and conducting taxpayer education to provide the best service to the residents of Bandar Lampung City. It is hoped that the Bandar Lampung City Government will continue to optimize the enforcement of local regulations, update the database of potential specific goods and services tax, adjust resources according to the number of potential specific goods and services tax, and periodically conduct socialization to specific goods and services taxpayers. Keywords: Optimization, Integrated tax administration system, goods and services tax
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Goverment Management > Local Government Administration |
| Depositing User: | Administrasi Pemerintahan Daerah FMP |
| Date Deposited: | 08 Jul 2024 00:14 |
| Last Modified: | 08 Jul 2024 00:14 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/19363 |
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