Strategi Dinas Pelayanan Pajak DKI Jakarta dalam menghadapi pengalihan Bea Perolehan Hak Atas Tanah Dan Bangunan menjadi pajak daerah
One of Government appreciation to the implementation of regional autonomy is transfer of management of fees for acquisition of land and building (BPHTB) from central government to local government, provided that collection of BPHTB could be performed optimally and on the other hand service to the pu...
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| Main Authors: | , |
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| 格式: | Theses and Dissertations NonPeerReviewed |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| 主題: | |
| 在線閱讀: | https://repository.ugm.ac.id/133553/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=74253 |
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| 機構: | Universitas Gadjah Mada |
| 總結: | One of Government appreciation to the implementation of regional
autonomy is transfer of management of fees for acquisition of land and building
(BPHTB) from central government to local government, provided that collection
of BPHTB could be performed optimally and on the other hand service to the
public does not decline.
This study aims to examine the constraints faced and strategies need to be
implemented by DKI Jakarta tax services office in overcoming obstacles that
appear to be related to the transfer BPHTB becoming Local Tax.
The design of this research is descriptive qualitative research, using data
obtained from in-depth interviews of the Regulation and Tax Counseling field,
Local Tax Information System field, Senior employees Secretary, and Employee of
DKI Jakarta tax services office informants. Data analysis was performed by the
public sector value chain approach and qualitative SWOT analysis.
The study findings suggest that the obstacles faced by Jakarta Tax Office
include Human Resources, sets of Information Technology, sets of Regulations,
and work culture. To overcome these obstacles, the Jakarta Tax Office needs to
finish BPHTB regulations and guidelines, increase the number of BPHTB human
resources accordance with the required qualifications, and develop human
resources competency training schedule required, increase the number of MoU
with banks other than Bank DKI, and finalize the online system of integrated
BPHTB online services which reach BPHTB service activities in the district UPP
and service payments at the bank. |
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