Kinerja Pelayanan Pembayaran Pajak Restoran Pada Badan Pendapatan Daerah Kota Dumai

Amir, M Rozi (2022) Kinerja Pelayanan Pembayaran Pajak Restoran Pada Badan Pendapatan Daerah Kota Dumai. Other thesis, Universitas Islam Riau.

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Abstract

Good service is inseparable from the performance of employees or officers in a government organization. Assessment is an important thing, because it will know the level of results achieved. Understanding this, then communication is needed so that performance can be achieved. As for knowing how the performance of restaurant tax payment services at the Dumai City Regional Revenue Agency and to find out service performance barriers faced by the Regional Revenue Agency. The theory used in this research is Kumorotomo Performance in Pasolong, 2010) Efficiency, Effectiveness, Justice, Responsiveness. The research method uses qualitative research methods as data collection techniques and direct interviews with informants. Several data collection techniques in this study, namely observation, interviews, and documentation. The performance of restaurant tax payments is quite good and systematic, plus a smile and tax payment services, the information submitted by the office is related to the Performance of Restaurant Tax Payment Services at the Dumai City Regional Revenue Agency (BAPENDA) which will help make it easier for the community to provide services in the City Dumai. In providing good service, BAPENDA also provides competent services for services provided by 10 people who have been able to provide RAPI (Friendly, Fair, Professional, and Sincere). There is still less and even no socialization or training aimed at honorary employees or regional employees in the field of services at the Dumai City Regional Revenue Agency regarding service performance or what targets must be achieved. The implementation of tax payments is still considered not optimal because of the network in tax services. , so that people who come to pay taxes have to wait for the network to return to normal and it takes 30-45 minutes. Lack of temporary employees in serving restaurant tax payments, so the payment time is relatively long and makes queues longer and piled up. To get competent employees to be placed, first place them according to the expertise they have so that the community gets the maximum and satisfying service provided by the Dumai city regional income employee.

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