ANALISIS KINERJA DAN ADMINISTRASI PAJAK DAERAH DI KABUPATEN BOGOR
Abstract: The research
regarding revenue analysis and local tax administration in Bogor Regency has
purpose to gain more tax revenue obtained by Bogor Regency and to know the
implementation of tax administration in managing local tax performed by The
Income Service of Bogor Regency. The Local taxes analyzed are Hotel and
Restaurant Tax, Entertainment Tax, Advertising Tax, Street Lighting Tax, and
Mineral Removal and Processing Tax. Analysis of tax revenue was carried out by
: first, analyzing local tax performance. second, to know the implementation of
local tax administration is by studying tax administratively namely instituion,
employees and activities. Analytical result of local tax performance that
consist of Tax Effort, Tax Effectiveness and Tax Efficiency. Tax Effort consist
of Tax Elasticity which its value is 0.1% and Tax Ratio that its range value
from 0.14% untill 41%. Another peformance local tax is Tax Effectiveness that
its range value from 1.01 untill 1.16 and Tax Efficiency that its range value
is from 20.36% untill 22.49%. The analytical result of the implemntation of
local tax administration is as follows : first, there is no job description at
each section and subsection. Second, lack of quantity and quality of employees.
It lacks of coordination of education and training that are tax and accounting
base. Third, lack of coordination with other institution in collecting data and
registration. The writer suggest that the local income service office explore
more tax revenue by carrying out local tax intensification by enlarging revenur
basis, strengthening levy process, improving supervison, improving
administrative effectiveness.
Key words: Tax Effort, Tax
Effectivness, Tax Efficiency, Tax Performance Index, Cost of Collection
Efficiency Ratio, Tax Administration
Penulis: Deden Muhammad Haris
Kode Jurnal: jpadministrasinegaradd100069
