EFISIENSI RELATIF KANTOR PELAYANAN PAJAK BUMI DAN BANGUNAN (KP PBB) DI JAWA TIMUR (Studi di sepuluh KP PBB)



Munawar Ismail(1*), Suharno Suharno(2), Putu Mahardika A. Saputra(3), Fery Prasetya(4)

(1) Universitas Brawijaya
(2) Direktorat Jendral Pajak Departemen Keuangan
(3) Universitas Brawijaya
(4) Universitas Brawijaya
(*) Corresponding Author

Abstract


Efficiency is an ideal condition that all kinds of institution strive to achieve. Based on this argument, the study is therefore aimed at, first, evaluating the relative efficiency of Property-Tax Offices in East Java and, second, searching factors behind of the efficiency. The study found that there were only two Property-Tax Offices (i.e: Surabaya 1 and 3) that are qualified as efficient institution over periode of study (2002-2004). While Mojokerto Property-Tax Office was efficient only in 2004. Other finding was that operational cost, consisting of water, electricity and phone costs, was the most important source of inefficiency in all samples of Property-Tax Office in East Java.

Keywords


Efficiency, DEA, Property Tax

Full Text:

PDF


References

Andersen, P. dan N. C. Petersen. 1993. “A Procedure for Ranking Efficient Units in Data Envelopment Analysis“. Manage-ment Science 39 (10): 1261-1264.

Barr, R. S., K. A Killgo, T. F. Siems, dan S. Zimel, 1999. “Evaluating the Productive Efficiency and Performance of U.S. Commercial Banks”. Federal Reserve Bank of Dallas Financial Industry Studies Working Papers 3.

Berger, A. N. dan D. B. Humphrey. 1997. “Efficiency of Financial Institutions: International Survey and Directions for Future Research”. European Journal of Operations Research 98 (2): 175–212.

Budiarto, B., 2003. Evaluation of The Implementation of Regional Otonomy Base on Data Envelopment Analysis and Service Quality. (http://bdg.centrin.net.id/~alisjahbana/paper/5c1.PDF)

Cooper, William W., Seiford L. M, dan K. Tone. 2000. Data Envelopment Analysis: A Comprehensive Text With Models Applications, References and DEA Solver Software. Kluwer Academics Publisher, Boston- U.S.

Erwinta, S. dan W. Arafat. 2004. “Mengukur Efisiensi Relatif Kantor Cabang Bank dengan Menggunakan Metode Data Envelopment Analysis (DEA)”. Majalah Usahawan, No.01/XXXIII, Januari.

Favero, C. A. dan L. Papi. 1995. “Technical Efficiency and Scale Efficiency in the Italian Banking Sector: a Non-Parametric Approach”. Applied Economics 27 (4): 385-395.

Forsund, F. R. dan N. Sarafoglou. 2002. “On The Origins of Data Envelopment Analysis”. Journal of Productivity Analysis 17 (2): 23-40.

Fukuyama, H. 1995. “Measuring Efficiency and Productivity Growth in Japanese Banking: a Nonparametric Frontier Approach”. Applied Financial Economics 5 (2): 95-107. Harahap, A. 2004. Paradigma Baru Perpa-jakan Indonesia, Intergrita Dinamika Press, Jakarta.

Jemric, I. dan V. Boris. 2002. “Efficiency of Banks in Croatia: A DEA Approach”. Working Papers of Croatian National Bank, No. W-7.

Ismail, M. 2005. “Intensifikasi Pemungutan Pajak melalui Perbaikan Pelayanan: Kasus PBB dan BPHTB di Kantor Pelayanan Malang”. Jurnal Ekonomi & Bisnis Indonesia 20 (4): 398-411.

Madu, C.N dan, K. Chu-Hua. 1998. “Aplication of Data Envelop Analysis in Benchmarking”. International Journal of Quality Science 3 (4): 320-327.

Muliaman, D.H., W. Santoso., I. Dhaniel dan M. Eugenia. 2004. “Analisis Efisiensi Industri Perbankan Indonesia: Penggu-naan Metode Nonparametrik Data Envelopment Analysis (DEA)”. Riset Bank Indonesia Jakarta.

Nugroho, S.S. 1995. ”Analisis DEA dan Pengukuran Efisiensi Merek”. Kelola 8 (IV), 43-52.

Purwantoro, N.R. 2003. ”Penerapan Data Envelopment Analysis (DEA) dalam Kasus Pemilihan Produk Inkjet Personal Printer”. Majalah Usahawan, No.10/ XXXII.

Saputra, P. M. A. 2003. ”Analisis Kinerja Pemerintah Daerah: Suatu Pendekatan dengan Mempergunakan Data Envelop-ment Analysis di Seluruh Daerah Kota dan Kabupaten di Propinsi Bali”. Jurnal Ekonomi 7 (2), 159-172.

Seydel, J. 2006. “Data Envelopment Analysis for Development Support”. Industrial Management & Data Systems 106 (1): 81-95.

Steering Committee for the Review of Commonwealth/State Service Provision.1997. Data Envelopment Analysis: A technique for measuring the efficiency of government service delivery. AGPS, Canberra, Australia.

Weber, Charles A. 1996. “A Data Envelop-ment Analysis Approach to Measuring Vendor Performance”. Supply Chain Management 1 (1): 28–39

White, R. K. dan A. Y. Ozcan. 1996. “Church Ownership and Hospital Efficiency”. Hospital and Health Services Administration 41 (3), 297-310.



Article Metrics

Abstract views : 955 | views : 1022

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2006 Journal of Indonesian Economy and Business

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Journal of Indonesian Economy and Business

Journal

Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism

Authors

Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees

Download

Author Pack
Submission Form & Manuscript Template

 

Reviewer

Reviewer Guidelines
Reviewer Acknowledgement

 

Reader

General Search
Achieves
Author index
Title index

 

 

The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
© 2019 Journal of Indonesian Economy and Business 
 Visitor Statistics