Analisis Sarana dan Prasarana Pelayanan Wajib Pajak pada Kantor Samsat Binjai

Abstract

Facilities and infrastructure are tools to support the success of a process carried out in public services, where if these two things are not available then all activities carried out will not be able to achieve the expected results in accordance with the plan. This study aims to determine and analyze the availability of facilities and infrastructure for taxpayer services at the Binjai Samsat Office, and to find out and analyze the facilities and infrastructure policies needed to improve service to taxpayers at the Binjai Samsat Office. Research informants were selected by purposive sampling. Data collection techniques used through interviews and observation. The data analysis technique used in this study is a qualitative data analysis technique. The results showed that facilities and infrastructure at the Binjai Samsat Office were still not able to provide adequate services to taxpayers, both in terms of availability of facilities and infrastructure, functionality, maintenance and in terms of the development of facilities and infrastructure. The work space and waiting room at the Binjai Samsat Office are too narrow so that when working the taxpayer service officers cannot move freely and taxpayers also queue up with crowds. The air conditioner in the Binjai Samsat Office room is still a fan, and there is no AC. Every workspace and taxpayer waiting room are indeed provided by fans, but this is still not enough to overcome extreme air tribes, especially with the increase in air temperature in recent years as a result of global warming. Employees prioritize seriousness in work and order in the service of taxpayers so that they tend to limit themselves to things that are hospitality with the aim that the taxpayer service process can take place in an orderly manner. Congestion in the use of equipment can sometimes occur due to damage. The damage generally occurs in equipment that is old or has a low shelf life, but it can be if it occurs on equipment that is sensitive to errors in use, thus disrupting work. Availability of funds is a major obstacle in the provision and improvement of facilities and infrastructure. This situation has caused the implementation of wider building construction to be delayed frequently, and the repair of work equipment is also constrained especially if the damage is classified as severe, which means that the costs needed to repair it also become relatively large.