PENGEMBANGAN KOMPETENSI APARATUR PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH (BPPRD) KOTA MEDAN PROVINSI SUMATERA UTARA
DOI:
https://doi.org/10.33701/jipwp.v47i2.2251Abstrak
ABSTRACT. The human resources of the apparatus is one of the eight objectives of the area of bureaucratic reform. This is because the human resources of the apparatus are actors who work and carry out government functions. One of the functions of government is to provide public services. However, in reality in the field there are still many public complaints against public services. This study aims to determine and analyze the development of apparatus competence in improving land and building tax services at the Regional Tax and Levy Management Agency in Medan City, North Sumatra Province. This research is a type of descriptive qualitative research with an inductive approach. Collecting data through interviews, observation, and documentation. The data analysis technique uses data reduction, data selection, data presentation, and drawing conclusions. The results of the study indicate that the competence of the Medan City Tax and Retribution Management Agency apparatus in tax services is considered less good. This is caused by several factors that can hinder competency development. The inhibiting factors are the limited budget in competency development, the limited number of quotas for training and education participants, the lack of mastery of the use of information technology, and inadequate facilities and infrastructure.
Key Words: Competence, Civil Servant, Taxes and Levies, Public Service
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