KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)

KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)

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This research aims to assess the technical efficiency performance of Small Taxpayer Office (KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data Envelopment Analysis (DEA) approach. Input variables are spending, the number of Account Representative, and the number Ta...

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Main Authors: Hendra Triantoro, Bambang Subroto
Format: Article
Language:Indonesian
Published: Universitas Negeri Malang 2017-06-01
Series:Jurnal Akuntansi Aktual
Online Access:http://journal2.um.ac.id/index.php/jaa/article/view/7100
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spelling doaj-ac5dd98f14b64a4cb032c2a5e138e76b2020-11-25T03:18:56ZindUniversitas Negeri MalangJurnal Akuntansi Aktual2087-96952580-10152017-06-0141344510.17977/um004v4i12017p0343371KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)Hendra TriantoroBambang SubrotoThis research aims to assess the technical efficiency performance of Small Taxpayer Office (KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data Envelopment Analysis (DEA) approach. Input variables are spending, the number of Account Representative, and the number Tax Auditor, while tax revenues are selected as output variable. The results showed that there were four units Small Taxpayer Office, that are more efficient compared to other units. Reallocation of input resources are needed to improve the efficiency pf the other units. Keywords: efficiency, Data Envelopment Analysis (DEA), Small Taxpayer Officehttp://journal2.um.ac.id/index.php/jaa/article/view/7100
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Hendra Triantoro
Bambang Subroto
spellingShingle Hendra Triantoro
Bambang Subroto
KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
Jurnal Akuntansi Aktual
author_facet Hendra Triantoro
Bambang Subroto
author_sort Hendra Triantoro
title KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
title_short KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
title_full KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
title_fullStr KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
title_full_unstemmed KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
title_sort kinerja efisiensi kantor pelayanan pajak pratama: pendekatan data envelopment analysis (dea)
publisher Universitas Negeri Malang
series Jurnal Akuntansi Aktual
issn 2087-9695
2580-1015
publishDate 2017-06-01
description This research aims to assess the technical efficiency performance of Small Taxpayer Office (KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data Envelopment Analysis (DEA) approach. Input variables are spending, the number of Account Representative, and the number Tax Auditor, while tax revenues are selected as output variable. The results showed that there were four units Small Taxpayer Office, that are more efficient compared to other units. Reallocation of input resources are needed to improve the efficiency pf the other units. Keywords: efficiency, Data Envelopment Analysis (DEA), Small Taxpayer Office
url http://journal2.um.ac.id/index.php/jaa/article/view/7100
work_keys_str_mv AT hendratriantoro kinerjaefisiensikantorpelayananpajakpratamapendekatandataenvelopmentanalysisdea
AT bambangsubroto kinerjaefisiensikantorpelayananpajakpratamapendekatandataenvelopmentanalysisdea
_version_ 1724624846540767232

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