THEORY OF CONSTRAINT ATAS LAYANAN PENGHAPUSAN NOMOR POKOK WAJIB PAJAK
DOI:
https://doi.org/10.31092/jpi.v2i2.273Keywords:
Theory of Constraint (TOC), kendala, pengelolaan sumber daya, peningkatan performa, layanan penghapusan NPWPAbstract
Taxpayer Identification Number (NPWP) service is one of the primary service target and performance measurement indicators of Pratama Tax Office (KPP) in Directorate General of Taxation. Of all NPWP related services, the removal process is the most complex to be met in terms of quantity, timeliness, and service quality. The optimization of resource management of NPWP removal services can be done by applying the concept of Theory of Constraint (TOC). The application of TOC to KPP Pratama Ketapang Kanwil DJP West Kalimantan is overcoming obstacles and gives results in the form of performance improvement, achievement of performance targets, and encourage wider application to other offices within the Directorate General of Taxation.
Pelayanan Nomor Pokok Wajib Pajak (NPWP) merupakan salah satu sasaran layanan prima dan indikator pengukuran kinerja Kantor Pelayanan Pajak (KPP) Pratama di lingkungan Direktorat Jenderal Pajak. Dari seluruh layanan terkait NPWP, proses penghapusan adalah yang paling kompleks dipenuhi dari sisi kuantitas, ketepatan waktu, dan kualitas layanan. Optimalisasi pengelolaan sumber daya layanan penghapusan NPWP tersebut dapat dilakukan dengan menerapkan konsep Theory of Constraint (TOC). Penerapan TOC pada KPP Pratama Ketapang Kanwil DJP Kalimantan Barat ini mengatasi kendala dan memberikan hasil berupa peningkatan performa, pencapaian sasaran kinerja, dan mendorong penerapan lebih luas pada kantor lain di lingkungan Direktorat Jenderal Pajak.
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