Effectiveness of Revenue Collection of Local Administrative Organization : Case Study of Oil Tax Collection by the Provincial Administrative Organization (PAO)

Abstract

The research aimed to study the statuses  of effectiveness administration of local administrative organizations in a case study of fuel tax collection by a Provincial Administrative Organization. The method was  qualitative  research. The study reviewed  literature from documents and previous research. A structured interview form was designed and in-depth interviews were the key Informants, namely experts, experienced individuals, employees and taxpayers. The obtained data was analyzed by reducing and modifying, displaying and describing information. The results  of  the statuses  of effectiveness  administration of local administrative organizations in a case study of fuel tax collection by a Provincial Administrative Organization foundedas follows: 1) the local administrative organizations citizens have no confidence in the tax filing of provincial administrative organization. 2) The imposition of unfair taxes is a double tax. From the collection of tax information, the tax is a tax that everyone has to pay or is forced to pay by the public to refuse to pay taxes. 3) Government officials do not comply with relevant regulatory and legislative requirements, Are corrupt, choosing to perform two standards of conduct, Allies. 4) Taxation without public participation. Taxpayers do not have the opportunity to set oil tax rates at provincial administrative organization. 5) Oil taxation is still lacking in publicity. 6) Storage of provincial administrative organization not as concrete as it should be.