IMPLEMENTASI LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DALAM RANGKA MEWUJUDKAN KEBIJAKAN PENGELOLAAN KEUANGAN DAERAH BERDASARKAN GOOD GOVERNANCE (Studi Di Dinas Pendapatan Kabupaten Banyuwangi)
| Main Author: | Ramadhan, Arief Rizki; Fakultas Hukum Universitas Brawijaya |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | idn |
| Terbitan: |
Kumpulan Jurnal Mahasiswa Fakultas Hukum
, 2014
|
| Online Access: |
http://hukum.studentjournal.ub.ac.id/index.php/hukum/article/view/509 |
Daftar Isi:
- This research discusses Implementation conducted by the Department of revenue of Banyuwangi Regency along with obstacles faced as well as the efforts toovercome the obstacles. By using the Juridical Sociological approach methods and methods of analysis of qualitative diskriptif derived conclusion that Regional Income Agency hasimplemented performance accountability reports to government agencies inaccordance with the Regional financial management policies based on theprinciples of Good Governance, especially transparency and accountability.Obstacles faced by Service Revenue Banyuwangi in 2013 related to revenueenhancement efforts, namely, Internal problems, namely: Volume and load thetask is large enough, the limited qualified professionals (accountants, TaxAssessors,Juru Sita, Asset Appraisers and PPNS). External issues, namely: Theextent of the coverage of the tax levy and the object to be reached, so that makes itdifficult for the officer in carrying out logging and billing, Still low awarenesstaxpayers and levy in the discharge of the obligation to pay taxes and levies,There must arrangements prior permission on other agencies (Billboardinstallation permits), so there is the impression the procedure is too long andpotentially the loss of taxpayer efforts that have been undertaken by the Department of revenue of BanyuwangiRegency is routinely do synchronization in tax and regional levies by carrying outperiodic monitoring of advertising-Billboard in Banyuwangi Regency, Carryingout socialization and an appeal to the tax payers to be more active in paying taxesand regional levies, doing an intensive coordination and consolidation with SKPDincome in order to increase revenue, Provide guidance and socialization to stakeholders about the importance of taxes for development in Banyuwangi Regency,Trying to provide the best service for the people who perform the obligation topay taxes advice given is the Revenue Department Should keep doingBanyuwangi socialization programs work to the community so that people aremotivated to participate in the development of its territory, Department of revenue of Banyuwangi Regency should change its human resources in accordance withthe required quality to his runs programs in accordance with planned.