EVALUATING TAX COLLECTION EFFECTIVENESS AND REVENUE PERFORMANCE AT BATU PRIMARY TAX OFFICE (2024–2025)

Abstract

Tax is the primary source of state revenue and a key instrument in financing public expenditure, requiring effective management and supervision. The Directorate General of Taxes, as the main revenue-collecting agency, plays a critical role through its collection function. This study aims to evaluate the collection performance of the Batu Primary Tax Office in relation to tax revenue realization during the period of 2024 to April 2025. A qualitative method with descriptive analysis was employed, using both primary and secondary data. The key informant was the State Tax Bailiff. The novelty of this research lies in its use of the most recent available data. The findings indicate that in 2024, tax revenue collection performance was classified as very effective, while in 2025 (up to April), performance was found to be ineffective. These results highlight the need for improved collection strategies and monitoring in the current fiscal year. It is expected that this study provides valuable insights for enhancing the effectiveness of tax collection efforts at the Batu Primary Tax Office.