PERAN PENGAWASAN DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI BADAN PENDAPATAN KOTA PALU

Abstract

The objectives of this study are as follows: (1) To determine and analyze the role of supervision in increasing regional tax revenue at the Palu City Revenue Service. (2) To determine and analyze the inhibiting factors of supervision in increasing regional tax revenue at the Palu City Revenue Service. (3) To determine and analyze the supporting factors of supervision in increasing regional tax revenue at the Palu City Revenue Service. This type of research is qualitative research with 4 informants. Data collection consisted of observation, interviews, and documentation. The results of the study concluded: (1) The role of supervision in increasing regional tax revenue at the Palu City Revenue Service in Palu is very important and strategic. Supervision functions as a control tool to ensure taxpayer compliance in reporting and paying taxes in accordance with applicable regulations. Through monitoring, inspection, and collection activities, supervision can prevent revenue leakage, detect arrears early, and optimize untapped tax potential. (2) Inhibiting factors include: These include limited human resource capacity and limited awareness and compliance among some taxpayers, inadequate operational facilities and infrastructure, and incomplete and incompletely integrated taxpayer data.

Keywords: Supervision, Regional Taxes, and Taxpayers.