PENERAPAN EARLY WARNING PADA LAYANAN ON CALL UNTUK EFISIENSI LAYANAN TERHADAP WAJIB PAJAK (STUDI KASUS UPTB UPPD TALIWANG)
Abstract
This research aims to evaluate the implementation of the Early Warning system in on call services to improve service efficiency for taxpayers at UPTB UPPD Taliwang. The method used is a mixed method between quantitative and qualitative approaches (Mix Methods) with data collection through questionnaires distributed to taxpayers and interviews conducted with several informants. Data were analyzed using descriptive statistics to see trends in perception and to test the validity, reliability and correlation of the relationship between Early Warning implementation and service efficiency. The research results show that the implementation of the Early Warning system significantly increases the efficiency of on call services at UPTB UPPD Taliwang. Taxpayers involved in this study felt an increase in timeliness, quality of communication, and handling of problems related to their tax obligations. In conclusion, the Early Warning system plays an important role in increasing the effectiveness and efficiency of on call services, so it is recommended that relevant agencies continue to develop and expand the implementation of this system to support improved public services.
Keywords
Full Text:
PDFReferences
Anggoro, D. D. (2017). Pajak daerah dan retribusi daerah. Universitas Brawijaya Press.
Azzahra, N., Sofianty, D., & Nurcahyono, N. (2023). Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Bandung Conference Series: Accountancy, 3(1), 1–13.
Creswell, J. W. (2002). Desain penelitian. Pendekatan Kualitatif & Kuantitatif, Jakarta: KIK, 2, 121–180.
de León, J. C. V., Bogardi, J., Dannenmann, S., & Basher, R. (2006). Early warning systems in the context of disaster risk management. Entwicklung and Ländlicher Raum, 2(1), 23–28.
Komang Triana, I., Yasa, U., Wulan, N. A., & Dewi, T. (2022). Mengungkap Efektivitas Inovasi Layanan SAMSAT terhadap Kepatuhan Wajib Pajak. Jurnal Ilmiah Akuntansi dan Humanika, 12(3).
M. Husein Maruapey. (2016). PAJAK DAN BELA NEGARA. Jurnal Ilmu Politik dan Komunikasi, VI (1), 85–92.
Natasya, E., & Andhaniwati, E. (2023). Pengaruh Kepuasan Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(2), 1128–1139. https://doi.org/10.47467/alkharaj.v6i2.4202
Plano Clark, V. L. (2017). Mixed methods research. The Journal of Positive Psychology, 12(3), 305–306.
Rachmawati, I. N. (2007). Pengumpulan data dalam penelitian kualitatif: wawancara. Jurnal Keperawatan Indonesia, 11(1), 35–40.
Sidik, M. (2002). Perimbangan keuangan pusat dan daerah sebagai pelaksanaan desentralisasi fiskal. Makalah Seminar Setahun Implementasi Kebijakan Otonomi Daerah, 1–25.
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
DOI: https://doi.org/10.35327/gara.v18i4.1185
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 GANEC SWARA
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.