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Analisis Efisiensi Kantor Pelayanan Pajak Pratama dengan Menggunakan Pendekatan Efisiensi Stochastic Frontier

Idham Ismail

Abstract


This study concerned with examining the efficiency level of 15 tax offices (KPP Pratama) in Central Jakarta Regional Office in collecting tax revenue using stochastic frontier analysis developed by Aigner.  In the stochastic frontier analysis, the data were processed by Battese and Coelli model specifications to establish a boundary line that showed efficiency in production function (production frontier). This study used secondary data consisting of tax payers, employees, budget data, and tax revenue. The result indicated that technical efficiency of KPP Pratama at the Central Jakarta Regional Office showed a positive trend; and partial analysis showed that differences of efficiency levels among KPP Pratama were strongly influenced by input variables (human capital, physical capital and tax base) and inefficiency variables (tax effort ratio, non-effective tax payer ratio, cost per tax payer service ratio)


 


Keywords


tax; stochastic frontier model; technical efficiency; tax office; panel data.

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References


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DOI: http://dx.doi.org/10.21002/jke.v4i1.70

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