Publisher

BPKBPK

Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraJurnal Tata Kelola dan Akuntabilitas Keuangan Negara Abstract

Strengthening local taxing power is a crucial element in addressing the insufficient capacity of regional governments to manage their regional assets effectively. This study seeks to identify approaches for strengthening local taxing authority within local administrations. Employing a case study methodology, the research focused on the Jombang regional government, which has a regional tax ratio of 0.6%, significantly lower than the 3% benchmark established by the Ministry of Finance. A content analysis of the data was performed to identify the Strengths, Weaknesses, Opportunities, and Threats (SWOT) in strategy development. The findings suggest that the advised strategy falls within Quadrant I, representing the Strengths–Opportunities (S-O) combination, indicating an aggressive and proactive approach. The S-O strategy refers to leveraging strengths or advantages to seize and capitalize on available opportunities. The suggested operational steps include (1) intensification and extensification; (2) adding tax payment channels; (3) integration/data exchange with other government agencies; (4) intensification of law enforcement cooperation; (5) strengthening regional tax regulations; and (6) improving the quality of human resources. While numerous studies have addressed regional tax management, this research is novel in its focus on developing regional tax enhancement strategies through a comprehensive SWOT analysis.

Conclusion

Based on the SWOT analysis conducted, the most suitable strategy for the Jombang Regional Revenue Agency is a combination of strengths and opportunities (S-O).This indicates an aggressive and proactive position, allowing the agency to leverage its strengths to capitalize on existing opportunities.The recommended operational steps include intensifying and extending tax collection efforts, adding more tax payment channels, integrating data with other government agencies, strengthening law enforcement cooperation, reinforcing regional tax regulations, and improving the quality of human resources.This approach is expected to enhance local taxing power and improve regional tax management in Jombang Regency.

Future Research

Penelitian lanjutan perlu dilakukan untuk mengeksplorasi efektivitas implementasi strategi S-O yang direkomendasikan, dengan fokus pada pengukuran dampak peningkatan intensifikasi dan ekstensifikasi terhadap penerimaan pajak daerah. Selain itu, studi komparatif antara Jombang dengan daerah lain yang berhasil meningkatkan rasio pajak daerah dapat memberikan wawasan berharga mengenai praktik terbaik dan faktor-faktor kunci keberhasilan. Lebih lanjut, penelitian perlu menginvestigasi potensi penerapan teknologi digital, seperti kecerdasan buatan dan analisis data besar, untuk meningkatkan efisiensi dan efektivitas administrasi pajak daerah, termasuk deteksi dini potensi kecurangan dan optimalisasi penagihan pajak. Penelitian ini harus mempertimbangkan aspek keamanan data dan privasi wajib pajak. Terakhir, studi mendalam mengenai pengaruh budaya organisasi dan motivasi kerja terhadap kinerja petugas pajak di Jombang dapat membantu mengidentifikasi area-area yang memerlukan peningkatan untuk mencapai hasil yang optimal.

References

1. Business Perspectives - The institutional model of tax administration and aspects of its development.... businessperspectives.org/journals/investment-management-and-financial-innovations/issue-290/the-institutional-model-of-tax-administration-and-aspects-of-its-developmentBusiness Perspectives The institutional model of tax administration and aspects of its development businessperspectives journals investment management and financial innovations issue 290 the institutional model of tax administration and aspects of its development
2. Taxation in the Digital Economy | New Models in Asia and the Pacific |. taxation digital economy models... doi.org/10.4324/9781003196020Taxation in the Digital Economy New Models in Asia and the Pacific taxation digital economy models doi 10 4324 9781003196020
3. SWOT Analysis - Handbook of Improving Performance in the Workplace: Volumes 1‐3 - Wiley Online... onlinelibrary.wiley.com/doi/10.1002/9780470592663.ch24SWOT Analysis Handbook of Improving Performance in the Workplace Volumes 1yAAAa3 Wiley Online onlinelibrary wiley doi 10 1002 9780470592663 ch24

Subjects

1. #improve regional tax#improve regional tax
2. #swot analysis#swot analysis

Metadata

File size	591.7 KB
Pages	17
DMCA	Report