THE IMPLEMENTATION OF MODERNIZATION OF THE LOCAL TAX SYSTEM AT THE SOUTH BOLAANG MONGONDOW BPKPD

PELAKSANAAN MODERNISASI LOKAL SISTEM PERPAJAKAN DI BPKPD BOLAANG MONGONDOW SELATAN

Abstract

This study aims to analyze and determine the application of the
modernization of the local tax system at the South Bolaang Mongondow
BPKPD.
The research used a qualitative descriptive approach. Data collection
techniques are interviews, observation and documentation. Data analysis
techniques consist of stages of collecting data, reducing data, presenting
data, and drawing conclusions.
The results showed that the implementation of the modernization of the
local tax system of the South Bolaang Mongondow BPKPD, namely: 1)
modernizing the organizational structure through the formation of an
Integrated Supervision Team, as well as conducting inspections of service
tasks. However, the modernization of this organizational structure has not
been implemented optimally because it has not established a one-stop
service through Account Representatives (AR); 2) modernization of
organizational procedures through simplification of administrative
procedures and utilization of information and communication technology
through OM OKU and Tapping Box applications; 3) modernization of
organizational strategy through campaigns and outreach on the importance
of paying taxes, as well as socialization of OM OKU and the Tapping Box.
However, this socialization has not been evenly distributed across all levels
of taxpayers' society; 4) Modernization of organizational culture through
clear and firm sanctions for violations for taxpayers who do not pay taxes,
providing basic training and ICT development for ICT operators, providing
complete office infrastructure supported by clean, fragrant and comfortable
office space conditions, so as to provide excellent service to taxpayers in
carrying out their tax obligations.