CD Skripsi
Penguatan Kapasitas Organisasi Publik Dalam Upaya Meningkatkan Pajak Daerah Kabupaten Karimun
Strengthening the capacity of public organizations must be a joint commitment
between the central, provincial and local governments. In general, the goal of
capacity strengthening is that individuals, organizations, and existing institutional
systems can be used effectively and efficiently to achieve the goals of individual
apparatuses and regional institutions. Local taxes are mandatory contributions to
regions that are owed by individuals or entities that are compelling. However, the
target for the realization of the Karimun regency's tax revenue has decreased
every year, so in this case it is necessary to strengthen the capacity in improving
public organizations. The concept used is the Wheelen theory, namely there are
three indicators: structure, culture, resources. This research uses qualitative
research with a phenomenological approach and the required data, both primary
and secondary, are obtained by observation, interview and documentation
techniques. The results of this study are the first to strengthen the capacity of
public organizations in an effort to increase local taxes in Karimun district, which
has not been maximized, while the efforts made by the Meranti Regency Regional
Revenue Agency are to innovate the structure in the organization related to
organizational programs, empower human resources with training and education
the number of tax data collection officers, the lack of knowledge of taxpayers
about tax paying regulations. The two inhibiting factors for strengthening the
capacity of public organizations in an effort to increase local taxes, namely: Not
optimal innovation made by the Meranti Regency Regional Revenue Agency,
limited human and material resources, large working areas and obstructed from
access and distance between islands and the existence of Inaccurate data on
taxpayers and objects.
Keywords: Strengthening Capacity, Public Organizations and Local Taxes
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