EVALUASI SISTEM APLIKASI CUKAI SENTRALISASI SEBAGAIudUPAYA OPTIMALISASI PENERIMAAN CUKAI DAN PPN HASILudTEMBAKAU DI KANTOR PENGAWASAN DAN PELAYANANudBEA DAN CUKAI TIPE MADYA PABEAN SURAKARTA

摘要

The objectives of research are to find out the application of centralization TolludApplication system (SAC) in Madya (medium) type of KPPBC in SurakartaudPabean, to study the factors affecting the Centralization SAC application on theudattempt of optimizing the toll revenue and value-added tax from the tobaccoudproduct, and to find out the obstacle the KPPBC encounters in implementing thisudsystem as well as the measures taken to cope with such obstacle.udThe procedure of research is to analyze the application of Centralization SAC inudthe service flow given to KPPBC. The writers also analyze the realization of tolludrevenue and value-added tax from the tobacco product during 2006-2009 to findudout its development.udThe result of research shows that the application of Centralization SAC in tolludservice flow and value-added tax of tobacco product is implemented based on theudstandard service established by DJBC. The revenue of toll and value-added tax ofudtobacco product during 2006-2009 always shows improvement and alwaysudoccupies the highest rank compared with other objects. The internal factor highlyudaffecting the application of SAC is SAC technical condition. One of obstacleudencountered in the system application is the less agile officers in operating it. Theudmeasure taken to cope with such obstacle is to improve the quality of officers byudconducting socialization and training of SAC use.udThe conclusion of research is that the application of Centralization SAC ofudMedium Type of KPPBC Pabean Surakarta belongs to good category and hasudbeen implemented consistently. The revenue of value-added of tobacco productudhas no target; it is different from the toll revenue that has been determined for itsudtarget annually.udConsidering the conclusion of research, the writer recommends that the valueaddedudtax collection for the tobacco product in the next years should beuddetermined for its target so that the revenue can be maximal and easy to find outudthe performance of KPPBC in collecting the value-added tax.udKey Word: System, Service, Toll, Value-added tax, Tobacco, KPPBC Surakarta