Update Artikelilmiah: 29574

IBNU ADI SUBAGYO

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Abstrak (Bhs. Indonesia)

Dalam penyelenggaraan pemerintahan dan pembangunan serta pelayanan kepada masyarakat, harus diimbangi dengan kemampuan daerah untuk mengoptimalkan potensi pendapatan daerahnya sendiri. Salah satu sumber Pendapatan Asli Daerah yang perlu digali yaitu berupa pajak daerah khususnya pajak rumah makan. Kinerja aparatur petugas pajak merupakan faktor yang paling utama dalam pencapaian target pendapatan pajak pajak rumah makan. Oleh karena itu, dalam rangka meningkatkan kinerja aparatur pemerintah daerah dalam menggali dan meningkatkan penerimaan pajak daerah khususnya pajak rumah makan di Kabupaten Banjarnegara, perlu menganalisis faktor-faktor yang mempengaruhi kinerja aparatur petugas pajak di Kabupaten Banjarnegara.
Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar faktor-faktor yang mempengaruhi kinerja Aparatur Petugas Pajak meliputi faktor kemampuan kerja, disiplin kerja, motivasi kerja, dan pemberian kompensasi baik secara mandiri maupun bersama sama terhadap kinerja aparatur petugas pajak dalam pemungutan pajak rumah makan di Kabupaten Banjarnegara. Metode penelitian yang digunakan bersifat analisis kuantitatif, data yang diperoleh berdasarkan jawaban kuesioner dianalisis dengan uji statistik deskriptif, konkordansi Kendal tau dan konkordansi kendall W, serta regresi ordinal.
Berdasarkan hasil analisis data keempat variabel penelitian, diketahui bahwa kinerja aparatur petugas pajak di Kabupaten Banjarnegara sudah baik. Hasil penelitian menunjukkan bahwa kemampuan kerja (X1) berpengaruh terhadap kinerja aparatur sebesar 34,1%, disiplin kerja (X2) berpengaruh terhadap kinerja aparatur sebesar 77,8%, motivasi kerja (X3) berpengaruh terhadap kinerja aparatur sebesar 40,7%, dan pemberian kompensasi (X4) berpengaruh terhadap kinerja aparatur sebesar 46,3%. Kemudian, secara bersama-sama antara kemampuan kerja, disiplin kerja, motivasi kerja, dan pemberian kompensasi berpengaruh terhadap kinerja aparatur petugas pajak di Kabupaten Banjarnegara sebesar 91,8%, sedangkan 8,2% dipengaruhi oleh variabel lain di luar variabel penelitian ini. 
Dengan melihat hasil penelitian ini maka Pemerintah Kabupaten Banjarnegara diharapkan untuk lebih meningkatkan kinerja aparatur petugas pajak dalam mengoptimalkan pendapatan pajak rumah makan dengan meningkatkan kemampuan kerja, disiplin kerja, motivasi kerja dan pemberian kompensasi bagi aparatur petugas pajaknya.

Abtrak (Bhs. Inggris)

Ibnu Adi Subagyo, Study Program Master of Public Administration, Faculty of Social and Political Sciences, Jenderal Soedirman University, Analysis of factors affecting the performance of tax officers in increasing tax revenue for restaurants in Banjarnegara Regency, Advisory Commission, Chairman: Dr. Bambang Tri Harsanto, M. Si and members: Dr. Alizar Isna, M.Si.
In the administration of government and development as well as services to the community, it must be balanced with the ability of the regions to optimize their own regional revenue potential. One of the sources of regional original income that needs to be explored is in the form of local taxes, especially restaurant taxes. The performance of the tax officers is the most important factor in achieving the restaurant tax revenue target. Therefore, in order to improve the performance of local government officials in exploring and increasing local tax revenues, especially restaurant taxes in Banjarnegara Regency, it is necessary to analyze the factors that affect the performance of tax officers in Banjarnegara Regency.
The purpose of this research is to find out how much the factors that influence the performance of the tax officers include work ability, work discipline, work motivation, and compensation both independently and collectively on the performance of tax officers in collecting restaurant tax in the regency. Banjarnegara. The research method used is quantitative analysis, the data obtained based on the answers to the questionnaire were analyzed using descriptive statistical tests, Kendal tau concordance and Kendall W concordance, and ordinal regression.
Based on the results of data analysis of the four research variables, it is known that the performance of the tax officers in Banjarnegara Regency is already good. The results showed that work ability (X1) influenced the performance of the apparatus by 34.1%, work discipline (X2) had an effect on the performance of the apparatus by 77.8%, work motivation (X3) had an effect on the performance of the apparatus by 40.7%, and provision of compensation (X4) affects the performance of the apparatus by 46.3%. Then, jointly, work ability, work discipline, work motivation, and compensation have an effect on the performance of tax officers in Banjarnegara Regency by 91.8%, while 8.2% is influenced by other variables outside of this research variable.
By looking at the results of this study, the Banjarnegara Regency Government is expected to further improve the performance of tax officers in optimizing restaurant tax revenues by increasing work ability, work discipline, work motivation and providing compensation for tax officers.

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