ANALISIS TRANSPARANSI DAN AKUNTABILITAS BADAN PENDAPATAN DAERAH KOTA SURABAYA (STUDI PADA PELAYANAN PEMUNGUTAN PAJAK HIBURAN)

Abstract

This research aimed to find out the implementation of transparency and accountability of the Surabaya Regional Revenue Agency in the service of entertainment tax collection that focused on public trust and the stage of public accountability. Moreover, the research was descriptive-qualitative. The instrument in the data collection technique used interviews and documentation. Furthermore, the informants who meet the requirements were the head of the regional tax collection audit section, the coordinator of the field of entertainment tax collection, and the taxpayer as the owner of the obligation had to fulfill the entertainment tax collection. Additionally, the data analysis technique used data collection, data reduction that focused on the implementation of transparency and accountability, data presentation in the form of indicators of transparency and accountability success, and conclusions. The result showed that the Surabaya Regional Revenue Agency as the government's institution had implemented the government programs by implementing transparency and accountability in the service of entertainment tax collection. In general, the transparency at Surabaya Regional Revenue Agency had well implemented and worth maintaining. However, it still required improvement in order to have transparency and accountability in the Surabaya Regional Revenue Agency.