EVALUASI KEBIJAKAN PELAYANAN PAJAK DAERAH DALAM RANGKA OPTIMALISASI PENDAPATAN ASLI DAERAH KOTA PALEMBANG (STUDI KASUS PELAYANAN PAJAK DI BADAN PENDAPATAN DAERAH KOTA PALEMBANG)

WIBISONO, BASKORO and Salatti, Abdul Nadjib (2025) EVALUASI KEBIJAKAN PELAYANAN PAJAK DAERAH DALAM RANGKA OPTIMALISASI PENDAPATAN ASLI DAERAH KOTA PALEMBANG (STUDI KASUS PELAYANAN PAJAK DI BADAN PENDAPATAN DAERAH KOTA PALEMBANG). Masters thesis, Sriwijaya University.

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Abstract

This study is motivated by the suboptimal realization of tax revenue. Additionally, Palembang City still holds significant potential to increase its locally generated revenue through tax services. Therefore, this study aims to evaluate regional tax service policies to optimize the locally generated revenue of Palembang City. To achieve this objective, the study employs William N. Dunn's policy evaluation theory. Furthermore, it utilizes a qualitative research approach, with data collected through interviews, observations, and documentation. The collected data is analyzed through several stages: data condensation, data presentation, and drawing conclusions. The findings reveal that the effectiveness of tax services faces challenges, such as outdated SOPs that are implemented as mere routines without innovation, coupled with low staff comprehension, resulting in substandard and less optimal services. Service efficiency is also hindered by slow processes due to a lack of independence in utilizing information technology and the absence of relevant officials, despite the services being free of charge; citizens still bear additional costs for document stamps. Complaint facilities, such as websites, are not yet fully functional, indicating underutilized technological infrastructure. While the distribution of facilities and infrastructure is adequate, the unprofessional and inconsistent behavior of service staff highlights the need for competency improvement through continuous training. Service responsiveness aligns with community needs, but the lack of staff training and limited infrastructure obstruct optimal service delivery. Regarding accuracy, service procedures comply with regulations, but additional requirements, such as statements in specific conditions, create administrative burdens for citizens due to inadequate socialization. Keywords: Evaluation; Tax Service Policy; Optimization of Local Revenue; Palembang City

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Evaluasi Pajak, Pendapatan Asli Daerah
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration
Divisions:	07-Faculty of Social and Politic Science > 63101-Public Administration (S2)
Depositing User:	Baskoro Wibisono
Date Deposited:	27 Jul 2025 13:51
Last Modified:	28 Jul 2025 04:13
URI:	http://repository.unsri.ac.id/id/eprint/180214

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