ANALISIS KINERJA PEMUNGUTAN DAN STRATEGI OPTIMALISASI PAJAK DAERAH DI KABUPATEN SUMBAWA

Abstract

Local taxes are a source of local revenue which has an important role in
increasing the economic growth of a region. The aim of the research was to find out
the effectiveness, efficiency and optimization of regional tax revenues for Sumbawa
Regency. In addition, this research was conducted to find out strategies for optimizing
local tax revenues and designing an E- Somentari system which is one of the
strategies to increase regional tax revenues for Sumbawa Regency.
The research method used in this study is a statistics inferential. Quantitative
research methods to calculate the effectiveness, efficiency and optimization of local
taxes for Sumbawa Regency from 2017 to 2021 as well as the design of policy
strategies are analyzed using the Analysis Hierarchy Process. Qualitatively it was
carried out to design an E-Somentari system involving stakeholders from the
Regional Revenue Agency of Sumbawa Regency.
The results of this study are that the regional tax revenues for Sumbawa
Regency from 2017 to 2021 are on average very effective, then the average level of efficiency for collecting local taxes is very efficient, while the level of optimizing
regional tax revenues is optimal. Furthermore, the priority strategy in optimizing local
tax revenue obtained using AHP is electronic data collection and billing, with the most
important criteria according to respondents being community satisfaction.
Therefore, the performance of local tax collection namely effectiveness,
efficiency and optimization is very good, while the strategy used to further improve
this performance is to create an electronic regional tax collection and billing system
that has been designed in this study under the name E-Somentari.
Keywords: strategic, optimalization, Collecting Local Tax.