Jurnal Akuntansi Aktual
VOLUME 4, NOMOR 1, JANUARI 2017

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

Hendra Triantoro (Unknown)
Bambang Subroto (Unknown)

Article Info

Publish Date
13 Jun 2017

Abstract

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

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Journal Info
Jurnal Akuntansi Aktual
Website

Abbrev

jaa

Publisher

Universitas Negeri Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the ...