PELAYANAN ADMINISTRASI PERPAJAKAN DI KANTOR PELAYANAN PAJAK PROVINSI MALUKU UTARA

Abstract

Abstrak: Tax Administration Service at North Maluku Province Tax Office. The method used in this research
is qualitative research method where the data is presented in descriptive form to then analyzed, data collection
is done by direct interview to the research informant which have been determined by purposive sampling method,
observation in the field and by reviewing supporting documents. Public services as all forms of activities
undertaken by central government agencies, in regions in the form of goods and services both in the fulfillment
of community needs and in the implementation of legislation.
administration is a dynamic and sustainable process, driven in order to achieve goals by utilizing people
and materials through coordination and cooperation. Taxes are the contribution of the people to the state
treasury under the law (which can be imposed) by not receiving lead services (kontraprestasi) which can be
directly demonstrated and used to pay public expenditures. Given the importance of the tax role, the government
in this case the Directorate General of Tax under the auspices of the Ministry of Finance made various strategic
efforts to maximize tax revenues and tax services to the public as taxpayers. One way to do this is by
implementing modern tax administration system. Modern tax administration system is the desire to form a clean,
professional, responsible, and able to create an effective and efficient bureaucracy. Universally, tax
administration is the key to success in a tax policy. Therefore, tax administration reform should be done
continuously so that the service function can be given optimally to the community. With a good administrative
system, it is expected that the government is able to optimize the realization of tax revenue and improve tax
compliance.
Keywords: Public Service, Tax Administration