EVALUASI PENCAPAIAN KINERIA BERBASIS BALANCED SCORECARD PADA SEKTOR PUBLIK Studi Kasus pada Kantor Pelayanan Pajak Madya Pekanbaru

• Main Authors: , Harri Hardy, , Dr. Hardo Basuki, M.Soc.Sc., CSA.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/120408/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60439
• Institution: Universitas Gadjah Mada

This study aimed to evaluate performance achieved in Medium Taxpayer Office (KPP Madya) of Pekanbaru. Evaluation is done using concept of balanced scorecard. As a vertical unit of Directorate General of Taxes (DGT), KPP Madya Pekanbaru has applied concept of balanced scorecard as a tool to measure the achievement of performance, which aims to be more scalable and effective performance involving financial and non-financial aspects. Concept of balanced scorecard used by DGT is taking form of a balanced scorecard that has been modified for public sector. Four perspectives used were stakeholder perspective, customer perspective, internal business process perspective, and learning and growth perspective. This study is a qualitative and descriptive method. Data used in this study are primary and secondary data. From these data, then to evaluate the achievement of performance, an analysis of the factors supporting and inhibiting the achievement of performance, and the efforts being made to improve its performance. The results showed that performance achieved in KPP Madya Pekanbaru for 2010 and 2011 are still below the target set. This is due to the stakeholder perspective which have the greatest weight can not be achieved to maximum, whereas this perspective is the main goal in achieving performa is an increase in achievement from 2010 to 2011. DGT�s information systems managed by a reliable human resource, as a factor supporting the achievement of performance of KPP Madya Pekanbaru.