CD Skripsi

strategi dalam optimalisasi penagihan tunggakan pajak daerah pada pemerintah daerah kota dumai

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This study aims to analyze the factors hindering the optimization of regional tax arrears collection, identify appropriate strategies for optimizing tax collection, and examine the factors influencing the effectiveness of tax arrears collection in the Dumai City Government. The research uses a qualitative approach with a descriptive method, involving data collection through observations, semi-structured interviews, and documentation. The research was conducted at the Dumai City Revenue Agency (Bapenda), with informants including Bapenda’s structural officials, delinquent taxpayers, and third parties such as the local RT (neighborhood) leaders.
The results of the study indicate that the main obstacles in regional tax arrears collection include inadequate human resources (HR), low taxpayer awareness, and limited socialization about regional taxes and payment convenience. The strategies implemented by Bapenda Dumai to address these issues include: the TANJAK program (Direct Tax Collection) with the assistance of RT leaders, socializing tax regulations and payment channels via mass media and digital platforms, persuasive collection through taxpayer summons and installment offers, debt validation in collaboration with third parties like the Dumai Police, cooperation with the Dumai Prosecutor's Office for legal collections, and the Tax Relaxation Program, which involves waiving penalties and forgiving tax principal.
The SWOT analysis identifies strengths within Bapenda, such as the existence of Regional Regulation No. 1 of 2024, responsible HR, and adequate facilities. However, weaknesses include limited HR and suboptimal socialization. Opportunities, such as technological advances and partnerships with related parties, can be leveraged, while threats include negative public perceptions and high tax arrears.
The implications of this study emphasize the importance of enhancing HR, intensifying socialization efforts, and utilizing technology to extend the reach of tax collection. Furthermore, collaboration with relevant agencies and the introduction of incentive programs like tax relaxation can help improve taxpayer compliance
Key words: Regional tax collection, tax arrears, optimization strategy, Bapenda
Dumai, SWOT analysis.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110247736

Penerbit

Pekanbaru : Universitas Riau – PASCA – MAGISTER AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110247736

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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