UPAYA PENINGKATAN KINERJA PETUGAS PAJAK PBB UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH  DI KECAMATAN TLOGOMULYO TEMANGGUNG

Abdullah Nur Hasan; Muhammad Awal Satrio Nugroho

doi:10.32477/jurima.v1i2.834

Authors

Abdullah Nur Hasan Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
Muhammad Awal Satrio Nugroho Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

DOI:

https://doi.org/10.32477/jurima.v1i2.834

Keywords:

Performance, Officer, Tax

Abstract

Penelitian ini bertujuan untuk meningkatkan kinerja petugas pajak PBB di Kecamatan Tlogomulyo Kabupaten Temanggung. Penelitian dilakukan bulan Desember 2021. Jenis penelitian deskriptif kualitatif. Pengumpulan data wawancara, observasi dan dokumentasi. Teknik analisis data Interactive Model of Analysis. Hasil penelitian menunjukkan bahwa: 1) Kinerja petugas pajak PBB Kecamatan Tlogomulyo Temanggung belum mencapai target hal ini disebabkan: a) Kurangnya sosialisasi kepada masyarakat Kecamatan Tlogomulyo Temanggung tentang pentingnya pembayaran pajak bumi dan bangunan (PBB) membuat masyarakat enggan untuk membayar pajak. b) Pembagian SPPT yang terlambat di tangan masyarakat. c) Kurangnya kesadaran masyarakat tentang pembayaran pajak membuat masyarakat malas membayar pajak. d)Kompetensi petugas masih masih kurang, terlihat darisegi tingkat ketelitiannya dan belum mampu bekerja mandiri. 2) Upaya yang dilakukan untuk meningkatkan Kinerja petugas pajak PBB agar mencapai target di Kecamatan Tlogomulyo Temanggung yaitu: a) melakukan sosialisasi secara intensif kepada masyarakat tentang pentingnya pembayaran PBB dengan menggelar acara kesenian tradisional sehingga masyarakat antusias datang di acara tersebut. b) Petugas pajak membagi SPPT lebih awal tahun yaitu pada bulan Februari. c) Meningkatkan kesadaran masyarakat tentang pembayaran pajak dengan cara melakukan sosialisasi manfaat pajak bagi masyarakat di tiap kelurahan. d)Meningkatkan kompetensi petugas dengan diklat tentang pajak yang terintegrasi dengan sistem teknologi informasi.

This study aims to improve the performance of PBB tax officers in Tlogomulyo District, Temanggung Regency. The research was conducted in December 2021. This type of research is descriptive qualitative. Collecting interview data, observation and documentation. Data analysis techniques Interactive Model of Analysis. The results showed that: 1) The performance of PBB tax officers in Tlogomulyo Temanggung District had not reached the target this was due to: a) Lack of socialization to the people of Tlogomulyo Temanggung District about the importance of paying land and building taxes (PBB) making people reluctant to pay taxes. b) Distribution of late SPPT in the hands of the community. c) Lack of public awareness about paying taxes makes people lazy to pay taxes. d) The competence of officers is still lacking, seen from the level of accuracy and has not been able to work independently. 2) Efforts were made to improve the performance of PBB tax officers in order to achieve targets in Tlogomulyo Temanggung District, namely: a) intensive socialization to the public about the importance of paying PBB by holding traditional arts events so that people enthusiastically came to the event. b) The tax officer distributes the SPPT earlier in the year, namely in February. c) Increase public awareness of tax payments by socializing the benefits of taxes to the community in each kelurahan. d) Improving the competence of officers with training on taxes that is integrated with information technology systems.

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