KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KOTA YOGYAKARTA (Studi Komparasi Sistem Pembayaran PBB Manual dan Online)
This research is about the service performance related to land and building tax payment system in Yogyakarta, which will compare the manual service performance of land and building tax payment system with online system regarding aspect of the easiness, speed, and accuracy. The purpose of this resear...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| author | , RINA EKA WIDAYANTI , Dr. Subando Agus Margono, M.Si. |
| author_facet | , RINA EKA WIDAYANTI , Dr. Subando Agus Margono, M.Si. |
| author_sort | , RINA EKA WIDAYANTI |
| collection | UGM |
| description | This research is about the service performance related to land and
building tax payment system in Yogyakarta, which will compare the manual
service performance of land and building tax payment system with online system
regarding aspect of the easiness, speed, and accuracy. The purpose of this
research is to analyze the service performance of land and building tax payment
system in the city of Yogyakarta, especially manual and online payment system.
This research also analyze the factors that affect the service, both manual and
online.
The research is using qualitative approach and comparative studies,
which compare land and building tax manual and online payment systems. The
methods of this research are interview, observation, questionaire, and literature
studies. Land and bulding tax officials (as service administrator) and taxpayers
(as service user) will be interviewed as respondent. Observation is done in order
to observe the services performance related to land and building tax payment in 4
districts in Yogyakarta city. Questionairies are given to 39 taxpayers who has
ever paid land and building tax by both manually and by online payment systems.
Moreover, the writer will collect data by exploring literature of data derived from
land and building tax data archives, laws and regulations, books, papers,
websites, and other reference sources.
Based on the result of this research, the service performance of land and
building tax payment systems is in good performance. Online payment system is
preferred by the respondents in terms of the easiness and simplicity of payment
procedures. From the aspect of speed, the online payment system is considered
more quickly because the taxpayers do not have to wait in line for pay their taxes
and the taxpayers also have freedom to choose which branch office of BPD DIY
bank to make a payment. From the aspect of accuracy, the online payment system
makes the payment time becomes more on time because they don�t have to pay to
the regional bank that has been written within Surat Pemberitahuan Pajak
Terutang (SPPT). The service performance of land and building tax payment
system in Yogyakarta city is also inseparable from the factors that influence it,
such as the role of the officers, facilities and infrastructures, and communications.
However, the service payment system land and building tax must be
improved in the future, which is the need of taxpayer can be accommodated
properly. In addition, Yogyakarta government should consider to add a payment
system innovation. Service of manual payment can be done with the mobile
vehicle. And service of online payment can be done with phone banking, internet
banking or other facilities in cooperation with bank partner. |
| first_indexed | 2024-03-13T23:26:44Z |
| format | Thesis |
| id | oai:generic.eprints.org:129759 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:26:44Z |
| publishDate | 2014 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1297592016-03-04T08:09:34Z https://repository.ugm.ac.id/129759/ KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KOTA YOGYAKARTA (Studi Komparasi Sistem Pembayaran PBB Manual dan Online) , RINA EKA WIDAYANTI , Dr. Subando Agus Margono, M.Si. ETD This research is about the service performance related to land and building tax payment system in Yogyakarta, which will compare the manual service performance of land and building tax payment system with online system regarding aspect of the easiness, speed, and accuracy. The purpose of this research is to analyze the service performance of land and building tax payment system in the city of Yogyakarta, especially manual and online payment system. This research also analyze the factors that affect the service, both manual and online. The research is using qualitative approach and comparative studies, which compare land and building tax manual and online payment systems. The methods of this research are interview, observation, questionaire, and literature studies. Land and bulding tax officials (as service administrator) and taxpayers (as service user) will be interviewed as respondent. Observation is done in order to observe the services performance related to land and building tax payment in 4 districts in Yogyakarta city. Questionairies are given to 39 taxpayers who has ever paid land and building tax by both manually and by online payment systems. Moreover, the writer will collect data by exploring literature of data derived from land and building tax data archives, laws and regulations, books, papers, websites, and other reference sources. Based on the result of this research, the service performance of land and building tax payment systems is in good performance. Online payment system is preferred by the respondents in terms of the easiness and simplicity of payment procedures. From the aspect of speed, the online payment system is considered more quickly because the taxpayers do not have to wait in line for pay their taxes and the taxpayers also have freedom to choose which branch office of BPD DIY bank to make a payment. From the aspect of accuracy, the online payment system makes the payment time becomes more on time because they don�t have to pay to the regional bank that has been written within Surat Pemberitahuan Pajak Terutang (SPPT). The service performance of land and building tax payment system in Yogyakarta city is also inseparable from the factors that influence it, such as the role of the officers, facilities and infrastructures, and communications. However, the service payment system land and building tax must be improved in the future, which is the need of taxpayer can be accommodated properly. In addition, Yogyakarta government should consider to add a payment system innovation. Service of manual payment can be done with the mobile vehicle. And service of online payment can be done with phone banking, internet banking or other facilities in cooperation with bank partner. [Yogyakarta] : Universitas Gadjah Mada 2014 Thesis NonPeerReviewed , RINA EKA WIDAYANTI and , Dr. Subando Agus Margono, M.Si. (2014) KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KOTA YOGYAKARTA (Studi Komparasi Sistem Pembayaran PBB Manual dan Online). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70156 |
| spellingShingle | ETD , RINA EKA WIDAYANTI , Dr. Subando Agus Margono, M.Si. KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KOTA YOGYAKARTA (Studi Komparasi Sistem Pembayaran PBB Manual dan Online) |
| title | KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK
BUMI DAN BANGUNAN DI KOTA YOGYAKARTA
(Studi Komparasi Sistem Pembayaran PBB Manual dan Online) |
| title_full | KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK
BUMI DAN BANGUNAN DI KOTA YOGYAKARTA
(Studi Komparasi Sistem Pembayaran PBB Manual dan Online) |
| title_fullStr | KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK
BUMI DAN BANGUNAN DI KOTA YOGYAKARTA
(Studi Komparasi Sistem Pembayaran PBB Manual dan Online) |
| title_full_unstemmed | KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK
BUMI DAN BANGUNAN DI KOTA YOGYAKARTA
(Studi Komparasi Sistem Pembayaran PBB Manual dan Online) |
| title_short | KINERJA PELAYANAN SISTEM PEMBAYARAN PAJAK
BUMI DAN BANGUNAN DI KOTA YOGYAKARTA
(Studi Komparasi Sistem Pembayaran PBB Manual dan Online) |
| title_sort | kinerja pelayanan sistem pembayaran pajak bumi dan bangunan di kota yogyakarta studi komparasi sistem pembayaran pbb manual dan online |
| topic | ETD |
| work_keys_str_mv | AT rinaekawidayanti kinerjapelayanansistempembayaranpajakbumidanbangunandikotayogyakartastudikomparasisistempembayaranpbbmanualdanonline AT drsubandoagusmargonomsi kinerjapelayanansistempembayaranpajakbumidanbangunandikotayogyakartastudikomparasisistempembayaranpbbmanualdanonline |