Article

Evaluasi Sistem Manajemen Informasi Objek Pajak (SISMIOP) Sebagai Sarana Pelayanan Penerimaan Pajak Bumi Dan Bangunan Di Kota Baubau

  • Ishak Awaluddin
  • Sulvariany Sulvariany Tamburaka
  • Widya Ayu Lestari

JURNAL AKUNTANSI DAN KEUANGAN, Vol. 5 No. 1 (2020)

Abstrak

The research objective is to determine the implementation of the Tax Object Management Information System (SISMIOP) at Baubau city. This study uses primary data and secondary data using the Guttman scale as a measurement scale. The analytical method used in this research is descriptive analysis.The results showed the implementation of the Tax Object Information Management System (SISMIOP) in the city of Baubau which is a system used by the Financial, Asset and Regional Revenue Management Section of the Land and Building Tax (PBB) sector has been implemented quite well. Can be seen from the system that can accommodate or run the entire existing UN channel process with the support of adequate equipment, competent workforce as well as the compliance and discipline of users.