Kinerja Dinas Pengelolaan Keuangan Aset Daerah Dalam Pengelolaan Pajak Restoran Di Kabupaten Pinrang

Abstract

This study aimed to analyze the performance of the Financial and Asset Management Revenue Service in Pinrang Regency in carrying out their duties, especially in restaurant tax processing in Pinrang Regency. This study used qualitative methods. Data collection used  qualitative descriptive, field research in the form of observation, in-depth interviews and document research. The results of this study indicated that the performance of the Regional Asset Financial Management Office in restaurant tax processing in the City of Pinrang had  run well . it could be seen from the quantity aspect of the performance of the agency that was already quite effective but must be further improved such as promoting the use of tax for taxpayers, quality aspects showed that employees in the department had adequate capabilities but they had demonstrated their ability to provide quality services and aspects of timeliness that the agency had made efforts to collect restaurant taxes and other taxes in an orderly and time determined in accordance with regulations.

Keywords: Performance, Restaurant Tax Management