Coordination of The Government of Serdang Bedagai District With Pratama Tebing High Tax Service Office in Optimization of Central Tax Revenue

Abstract

Taxes are needed to finance government operations, both central and local governments. The coordination between the Serdang Bedagai Regency Government and the Tebing Tinggi KPP Pratama is very much needed to optimize the central tax. This study aims to analyze the coordination of the Directorate General of Taxes and the Government of Serdang Bedagai Regency. This study uses a descriptive qualitative research approach. The main informants were the Regent, the Chair of the DPRD, the Head of the OPD, the OPD Treasurer and the Village Head. The results of the research on the coordination of DGT with the Serdang Bedagai Regency Government have not gone well because there is no Regent Regulation specifically regulating coordination in optimizing central tax revenues, it has not been formally made in the form of a Cooperation Agreement (PKS) as a basis for synchronizing activities, not yet supported by an information system. Local government and KPP Pratama technology have not been integrated. The intensification and extensification activities have not gone well. Supervision of the Treasurer has not been carried out effectively. The exchange of data and information between the local government and KPP Pratama has not been effective.