Analisis Efisiensi Kantor Pajak Indonesia di Tingkat Provinsi
DOI:
https://doi.org/10.38035/jmpis.v6i3.4761Keywords:
Inefisiensi, Efisiensi Pajak, Metode Stochastic Frontier AnalysisAbstract
Direktorat Jenderal Pajak (DJP) memiliki peran yang sangat penting dalam pengumpulan pajak untuk mendukung pembangunan nasional. Oleh karena itu, pengukuran efisiensi kinerja administrasi pajak di tingkat provinsi menjadi hal yang sangat diperlukan. Penelitian ini menggunakan metode Stochastic Frontier Analysis (SFA) untuk mengukur efisiensi teknis dari unit kantor pajak provinsi, dengan mempertimbangkan faktor input-output serta faktor eksternal yang mempengaruhi kinerja DJP. Hasil penelitian menunjukkan bahwa rata-rata efisiensi teknis unit kantor pajak provinsi adalah 0,354, yang menandakan bahwa sebagian besar unit belum optimal dalam menggunakan sumber daya yang tersedia. Beberapa faktor yang mempengaruhi ketidakefisienan antara lain alokasi belanja operasional, kebijakan internal DJP, serta kondisi infrastruktur yang buruk di beberapa provinsi. Selain itu, faktor kepemimpinan juga memiliki dampak signifikan, dimana pemimpin yang berusia 50 tahun ke atas cenderung dapat mengurangi ketidakefisienan. Penelitian ini memberikan wawasan penting terkait faktor-faktor yang mempengaruhi efisiensi administrasi pajak, serta menyarankan perlunya perbaikan dalam kebijakan internal DJP dan infrastruktur yang ada agar dapat meningkatkan kinerja pajak secara keseluruhan.
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