EVALUASI SISMIOP SEBAGAI TATA KELOLA PENERIMAAN PAJAK BUMI DAN BANGUNAN KOTA SURABAYA

Abstract

This study aims to find out the things which need to be evaluated from the management system of the tax object information as the admissions governance of the land and building taxes in Surabaya. On the other hand, this study aims to find the advantages and the disadvantage from the management system of the tax object in the local government tax and finance office in Surabaya. This system evaluation is considered with 3 success criteria of information system, they are the operational quality, the design quality and the data, and the economical/cost quality. This study is a qualitative research with the descriptive analysis model. The method for collecting the data are interviews, observations/documentations, and distributing questionnairres. The interviews data are collected from the informants of the relevant agencies, the observations/documentations data are collected from the notification of tax due and the land an building tax in 2018-2020, the letter of authorization for the service application of the land and building tax in 2018-2020, and the statement of budget realization in 2018-2020. On the other hand, the researcher also distributes questionnairres to the 109 taxpayers in Surabaya by online. The result shows that the system meets the 3 required criteria successfully. The management system of the tax object information actually has the advantages and the disadvantages. Overall, this system plays a roll in many effectivities of the land and building tax reception in Surabaya.
Keywords: the management system of the tax object information, the operational quality, the design and data quality, the economical quality, the land and building tax