APPARATUS PERFORMANCE OF THE SUB DIVISION OF LOCAL TAX INSPECTION AND SUPERVISION AT BPKPAD IN CARRYING OUT RESTAURANT TAX SUPERVISION AND INSPECTION IN BANJARMASIN CITY
Keywords:
Performance, Apparatus, Inspection and Supervision.Abstract
This study aims to determine the performance of the apparatus of the sub-field of inspection and supervision of local taxes at BPKPAD in carrying out supervision and inspection of restaurant taxes in Banjarmasin City and to find out the factors that affect the performance of the apparatus of the sub-field of inspection and supervision of local taxes at BPKPAD in carrying out supervision and inspection of restaurant taxes in Banjarmasin City. This research uses descriptive qualitative research methods. Data collection techniques with observation, interviews, documentation and as research informants are the Head of BPKPAD, Head of Billing and Supervision, Head of Sub Division of Inspection and Supervision, Sub Division of Inspection and Supervision Staff. Some representatives of the public who have been served by BPKPAD Banjarmasin City. The focus of the research is the performance of the apparatus of the Sub Division of Inspection and Supervision of Local Taxes at BPKPAD in carrying out supervision and inspection of restaurant tax in Banjarmasin City. The results showed that the Performance of the Apparatus of the Sub-Division of Local Tax Inspection and Supervision at BPKPAD in Carrying out Restaurant Tax Inspection and Supervision in Banjarmasin City can be seen from the Performance Assessment Matrix of the Apparatus of the Sub-Division of Local Tax Inspection and Supervision at BPKPAD in Carrying out Restaurant Tax Inspection and Supervision in Banjarmasin City based on 5 Performance Indicators, which can be said to be good and quite optimal in Carrying out Restaurant Tax Inspection and Supervision in Banjarmasin City. Supporting Factors for the Performance of the Apparatus of the Sub-Division of Local Tax Inspection and Supervision at BPKPAD in Carrying out Restaurant Tax Inspection and Supervision in Banjarmasin City, namely (1) Personal Factors, in this factor the ability of professional apparatus is quite optimal where working in accordance with Standard Operating Procedures (SOP) and the duties and functions of each apparatus even to go the extra mile, (2) Contextual-Situational Factors, in this factor the output/output determination side of the apparatus can provide certainty for making and providing NPWD and Pengukuhan Regional Taxpayer to the Community who have met the requirements of restaurant taxpayers. Factors inhibiting the performance of the apparatus of the Sub Division of Inspection and Supervision of Regional Taxes at BPKPAD in carrying out inspection and supervision of restaurant tax in Banjarmasin City, namely (1) lack of human resources (2) low competence of human resources in the Sub Division of Inspection and Supervision and (3) low taxpayer compliance with restaurant tax compliance.
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