Open AccessTHEORY OF CONSTRAINT ATAS LAYANAN PENGHAPUSAN NOMOR POKOK WAJIB PAJAK
Author(s) -
Larasati Larasati,
Ali Tafriji Biswan
Publication year - 2019
Publication title -
jurnal pajak indonesia (indonesian tax review)
Language(s) - English
Resource type - Journals
ISSN - 2599-0535
DOI - 10.31092/jpi.v2i2.273
Subject(s) - business , engineering , management , business administration , economics
Taxpayer Identification Number (NPWP) service is one of the primary service target and performance measurement indicators of Pratama Tax Office (KPP) in Directorate General of Taxation. Of all NPWP related services, the removal process is the most complex to be met in terms of quantity, timeliness, and service quality. The optimization of resource management of NPWP removal services can be done by applying the concept of Theory of Constraint (TOC). The application of TOC to KPP Pratama Ketapang Kanwil DJP West Kalimantan is overcoming obstacles and gives results in the form of performance improvement, achievement of performance targets, and encourage wider application to other offices within the Directorate General of Taxation.Pelayanan Nomor Pokok Wajib Pajak (NPWP) merupakan salah satu sasaran layanan prima dan indikator pengukuran kinerja Kantor Pelayanan Pajak (KPP) Pratama di lingkungan Direktorat Jenderal Pajak. Dari seluruh layanan terkait NPWP, proses penghapusan adalah yang paling kompleks dipenuhi dari sisi kuantitas, ketepatan waktu, dan kualitas layanan. Optimalisasi pengelolaan sumber daya layanan penghapusan NPWP tersebut dapat dilakukan dengan menerapkan konsep Theory of Constraint (TOC). Penerapan TOC pada KPP Pratama Ketapang Kanwil DJP Kalimantan Barat ini mengatasi kendala dan memberikan hasil berupa peningkatan performa, pencapaian sasaran kinerja, dan mendorong penerapan lebih luas pada kantor lain di lingkungan Direktorat Jenderal Pajak.