Analysis Of The Application Of Time Driven Activity Based Costing In Calculation Of Cost Cost Efficiency Levels In Government Agencies (Case Study Of KPP Pratama Binjai)

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Introduction

The Indonesian government relies heavily on tax revenue as its primary source of income. However, the country has struggled to meet its tax revenue targets in recent years. One of the main reasons for this is the inefficient use of human resources at the Directorate General of Taxes. The number of employees at the Directorate General of Taxes is not ideal, and their workload is often not properly managed. This study aims to examine how to calculate the level of capacity efficiency using the theory of Time Driven Activity Based Costing (TDABC) at the Tax Office (KPP) Pratama Binjai.

Background

The Indonesian government has been facing challenges in meeting its tax revenue targets. The percentage of tax revenue realization to target is still far from expectations. This is a significant concern, as tax revenue is the main source of state income. The inefficient use of human resources at the Directorate General of Taxes is one of the main causes of this issue. The number of employees at the Directorate General of Taxes is not ideal, and their workload is often not properly managed.

Methodology

This study used a descriptive qualitative method to analyze the data. The data used was primary and secondary data originating from KPP Pratama Binjai. The study focused on all implementers of the Service and Account Representative Section at the Pratama Binjai KPP. The TDABC theory was used to calculate the level of capacity efficiency.

Results

The results of the study showed that based on the TDABC theory, the level of capacity cost efficiency in KPP Pratama Binjai was in the category of less efficient. This means that there are still many unused capacities, even though it should be maximized from the available capacity and the capacity that has been used.

Deeper Analysis

Why TDABC?

TDABC was chosen because this method is able to map and measure in more detail the activities carried out, the time needed, and the costs incurred. This is different from conventional methods that only focus on overhead costs. TDABC allows the identification of areas with a greater savings potential and provides a more accurate picture of capacity cost efficiency.

Why is Low Efficiency?

The results of the study show that in the Pratama Binjai KPP, there are several factors that cause low cost efficiency capacity. Some of these factors include lack of optimal use of human resources, lack of training and development for employees, and lack of integrated information systems.

Solutions and Recommendations

This research recommends several steps that can be taken to increase the cost efficiency of capacity at KPP Pratama Binjai. This recommendation includes optimizing the use of human resources, increasing employee competencies through training and development, and implementing integrated information systems.

Benefits of Research

This study provides significant benefits, both for KPP Pratama Binjai and for the tax world in Indonesia. The results of this study can be a reference for KPP Pratama Binjai to improve capacity cost efficiency, reduce waste, and improve service quality. In addition, this research can also be a reference material for researchers and practitioners in the field of taxation to explore the use of TDABC in improving the efficiency and effectiveness of performance.

Conclusion

In conclusion, this study aims to examine how to calculate the level of capacity efficiency using the theory of TDABC at the Tax Office (KPP) Pratama Binjai. The results of the study showed that based on the TDABC theory, the level of capacity cost efficiency in KPP Pratama Binjai was in the category of less efficient. This study provides significant benefits, both for KPP Pratama Binjai and for the tax world in Indonesia.

Limitations of the Study

This study has several limitations. The study only focused on the Service and Account Representative Section at the Pratama Binjai KPP. The study also only used primary and secondary data originating from KPP Pratama Binjai.

Future Research Directions

This study provides several future research directions. The study can be replicated in other tax offices in Indonesia to see if the results are similar. The study can also be extended to include other factors that affect capacity cost efficiency.

References

  • [List of references used in the study]

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Q: What is Time Driven Activity Based Costing (TDABC)?

A: TDABC is a method of cost accounting that focuses on the time spent on activities to calculate costs. It is a more detailed and accurate method of cost calculation compared to traditional cost accounting methods.

Q: Why is TDABC used?

A: TDABC is used to identify areas with a greater savings potential and to provide a more accurate picture of capacity cost efficiency. It helps organizations to optimize their resources and reduce waste.

Q: What are the benefits of using TDABC?

A: The benefits of using TDABC include:

  • Improved accuracy of cost calculation
  • Identification of areas with a greater savings potential
  • Optimization of resources
  • Reduction of waste
  • Improved decision-making

Q: How does TDABC differ from traditional cost accounting methods?

A: TDABC differs from traditional cost accounting methods in that it focuses on the time spent on activities to calculate costs. Traditional cost accounting methods often focus on overhead costs and do not provide a detailed picture of costs.

Q: What are the steps involved in implementing TDABC?

A: The steps involved in implementing TDABC include:

  • Identifying the activities that need to be costed
  • Assigning time to each activity
  • Calculating the costs associated with each activity
  • Analyzing the results to identify areas for improvement

Q: What are the challenges of implementing TDABC?

A: The challenges of implementing TDABC include:

  • Gathering accurate data on time spent on activities
  • Assigning costs to each activity
  • Analyzing the results to identify areas for improvement
  • Changing the mindset of employees to focus on time and costs

Q: How can TDABC be used in different industries?

A: TDABC can be used in different industries, including:

  • Manufacturing
  • Service
  • Healthcare
  • Finance
  • Government

Q: What are the future directions of TDABC?

A: The future directions of TDABC include:

  • Integration with other cost accounting methods
  • Use of advanced technologies such as artificial intelligence and machine learning
  • Development of new tools and software to support TDABC implementation
  • Expansion of TDABC to other areas such as supply chain management and project management

Q: What are the limitations of TDABC?

A: The limitations of TDABC include:

  • Complexity of implementation
  • Need for accurate data on time spent on activities
  • Limited applicability to certain industries or activities
  • Need for continuous monitoring and analysis to ensure effectiveness

Q: How can TDABC be used to improve decision-making?

A: TDABC can be used to improve decision-making by providing accurate and detailed information on costs and time spent on activities. This information can be used to identify areas for improvement and to make informed decisions about resource allocation and investment.

Q: What are the benefits of using TDABC in government agencies?

A: The benefits of using TDABC in government agencies include:

  • Improved efficiency and effectiveness
  • Reduced waste and costs
  • Improved decision-making
  • Enhanced transparency and accountability

Q: How can TDABC be used to improve service quality?

A: TDABC can be used to improve service quality by providing accurate and detailed information on time spent on activities and costs. This information can be used to identify areas for improvement and to make informed decisions about resource allocation and investment.

Q: What are the future research directions of TDABC?

A: The future research directions of TDABC include:

  • Development of new tools and software to support TDABC implementation
  • Expansion of TDABC to other areas such as supply chain management and project management
  • Use of advanced technologies such as artificial intelligence and machine learning
  • Integration with other cost accounting methods

Note: The Q&A article is in markdown form, and the questions and answers are formatted in a clear and concise manner. The article provides a comprehensive overview of TDABC and its applications, benefits, and limitations.