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Tata Kelola Keuangan Daerah Studi Kasus Tata Kelola Pajak Daerah Pada Badan Pendapatan Daerah Provinsi Riau Tahun 2013-2017

The reform of the tax administration system promoted by the Central Government has in fact not been followed by the Regional Government. It cannot be denied that the ups and downs of tax receipts are caused by many factors and one of them is the regional tax administration system. This study is carried out with a governance approach that examines its studies using the theory of regional financial governance, government management and good governance. This study was conducted with a qualitative approach, the data needed were collected through interviews, documentation and observations to be further analyzed by qualitative descriptive analysis method.
The results of this study indicate that the governance of regional taxes by the Riau Regional Revenue Agency starts from the preparation of strategic office / agency plans in which contains many aspects, especially those relating to efforts to achieve optimal tax management objectives, especially for increasing local tax revenues. The strategic plan prepared by Bapenda Riau in fact has not led to the design of the effectiveness of tax management from below. Furthermore, in the system of regional tax administration, it has not yet led to an information technology-based tax administration model that makes it easier for taxpayers to know the amount of tax and ease in paying taxes (for example payments via ATMs and modern retailers or via applications).
The factors that influence local tax governance based on the results of the research are the structural factors and cultural invoices. Structural factors include the implementation of functions, authority, range of control and decision making at the Riau Regional Revenue Agency, while cultural factors are those that affect the performance aspects both internally in the bureaucratic apparatus and externally on the taxpayer, these factors are environmental factors, difference factors (discrimination tax services) and coordination factors. The role of taxpayers in tax governance is in fact also limited, taxpayers are placed in a passive position and as tax targets only. The increasing number of tax receivables indicates lower tax compliance rates.

Keywords : Governance, Regional Taxes, Services and Tax Administration

Ketersediaan
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Perpustakaan Universitas Riau 10 06. 219 (0004)
10 06. 219 (0004)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 06. 219 (0004)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Ilmu Politik.,
Deskripsi Fisik
x, 119 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 06. 219 (0004)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) ILMU POLITIK
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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