Tesis
Annalisis Sistem Kompensasi Account Representative (AR) Dalam Rangka Penerapan Sistem Administrasi Perpajakan Modern (SAPM) Pada Kantor Pelayanan Pajak (KPP) Pratama Dilingkungan Kantor Wilayah Direktorat Jenderal Pajak Jakarta I
The Organizational Structure and Administration of the Tax Office (LTO) Primary environment of Jakarta Regional Office of Directorate General of Taxation I, in particular the Tax Office (LTO) Primary Grogol Petamburan Jakarta, West Jakarta, was established by the Minister of Finance Decree No. 167/KMK.01/2005 dated March 31 2005, on the Organization and Administration of Taxation Office Jakarta Regional Office I, LTO Associate status, and environment of the Primary KPP Jakarta Regional Office of the Directorate General of Taxation I. The study aims to determine the extent to which the effectiveness of the provision and application of the Compensation System Account Representative (AR) in connection with the application of the Simplified Taxation System (SAPM) on Primary KPP in the Regional Office of the Directorate General of Taxation Jakarta I, Jakarta Pratama particular KPP Grogol Petamburan West Jakarta. This research uses descriptive method with qualitative approach. While the techniques of data collection consisted of: review of documents, and interviews with select respondents (Key Informant) who knows the information needed, as well as questionnaires. Key Informant and questionnaire respondents selected a person who knows about tax services at the Primary KPP Grogol Petamburan Jakarta West Jakarta. In general, aspects that were analyzed include: Structure Compensation, Compensation Components aspects, and aspects relating to the Implementation of Compensation Program and the Implementation of Modern Tax Administration System, Implementation and Operation of Compensation System, and the Role and Performance of Account Officer Representative (AR) with the implementation of Modern Tax Administration System (SAPM), with the following details: iv a. Structural aspects of compensation that has been applied, is needed to be fixed in order to increase motivation and commitment Account Representative Officer in carrying out the task. b. Aspect Components Officers Compensation Account Representative in order Simplified Taxation System Implementation, which has been applied, it is necessary to increase tax revenues from the sector, however, has not been fully earned income Officers Account Representative. c. Components of Compensation aspects related to the accuracy of Implementation and Operation of the applicable Compensation System is right in the Implementation and Operation of Compensation System. d. The implementation aspects related to the Role of the Compensation Account Representative in order to apply Simplified Taxation System has been applied appropriately in increased role of Account Officer Representative in order to apply Simplified Taxation System. e. The implementation aspects related to the Performance Compensation of Officers Representative Account in order to apply Simplified Taxation System is applied, has produced a Performance Level Account Representative staff performance is good, in order to apply Simplified Taxation System. Because there are still some weaknesses that should and needs to be fixed, it is suggested as follows: a. Improvements in the application of the compensation system, in terms of motivation of workers Account Representative. b. Improvements in the application of the compensation system, in terms of skill level of workers Account Representative. c. Improvements in the application of the compensation system, in terms of education level of workers Account Representative. d. Level of performance has been good from Account Representative Officer in order to apply Simplified Taxation System., In order to be maintained further enhanced.
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