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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Risanda A. Budiantoro
Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Jl. Imam Bonjol No.207, Pendrikan Kidul, Kec. Semarang Tengah, Kota Semarang
Economics, Econometrics & Finance

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STOCHASTIC FRONTIER ANALYSIS (SFA): PENGUKURAN EFISIENSI DIREKTORAT JENDERAL PAJAK (DJP) DALAM PENGELOLAAN DANA PAJAK Ratna Herawati; Risanda A. Budiantoro; Amalia Nur Chasanah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.342

Abstract

This study aims to measure technical efficiency and identify factors that affect efficiency of Direktorat Jenderal Pajak (DJP) (consists of 33 DJP’s Regional Offices and one DJP’s Head Office) in managing tax funds on receipt. Data that we use are time unbalanced panel data from 2012 until 2019. The input variables used are total assets and operational costs, while the output variables are the receipt of pajak funds. Using stochastic frontier analysis, this study has successfully identified that total assets and operational costs had a a positive and significant effect on receipt of pajak funds. Overall, technical efficiency in receipt of pajak funds of DJP are found to be 86,63 percent, which means there are about 13,36 percent that can still be optimized.
Co-Authors Amalia Nur Chasanah Ratna Herawati