Opportunities (O)

O1. Supported by government regulations.

O2. Technology development.

O3. Cooperate with other agencies, such as the licensing section, the immigration, the university, the tax authority, the police, the civil service police unit, the attorney, the Supreme Audit Agency (BPK), and the financial and development audit agency (BPKP).

Threats (T)

T1. There is collusion between the tax officers and taxpayers.

T2. The taxpayers tend to pay the tax revenues in a small amount.

T3. The taxpayers will avoid pay the tax revenues except there is a real advantage receipt.

T4. The taxpayers’ comply is low.

Strengths (S)

S1. The tax collecting system is clear.

S2. The budget is available.

S3. The taxpayers’ database is available.

S4. The tax officers have authority to audit the taxpayers to verify the taxpayers’ complying for the tax payment and other purposes in according with the regional tax regulations.

Strategies SO

1. Increase the tax audits for the tax object to obtain the right number (S2, S4, O1).

2. Educate the officers about technology used by the taxpayers in order the tax audits easier (S2, O2).

3. Simplify the registration procedures, reporting, and tax payments and improve the system information online (S1, S2, S3, S4, O2).

4. Use technology information system to detect the compliance with the taxpayers’ obligations (S2, S3, O2).

5. Integrate the taxpayers’ database with other agency database (S3, O3).

6. Enforce regulations and punish to the taxpayers that tax arrears (S3, O1).

Strategies ST

1. Counsel and socialize the tax knowledge to the taxpayers because the discipline in tax payments is based on the taxpayers understanding level about the tax regulations. This discipline can reduce the postponement of tax payments (S1, S2, T2, T3, T4, T5).

2. Increase the compliance and awareness of taxpayers by persuasive-participative approaching (S3, T2, T3, T4).

3. Give reward to the taxpayers that early pay taxes (S2, S3, T4).

4. Increase the public financial openness so as to increase public trust (S1, T2).

Weaknesses (W)

W1. There is a limitation of technical supporting staffs, namely taxes auditors, tax investigators, and bailiffs.

W2. There is no ability to have the correct sales data.

W3. There is a weak supervisory function on revenue potential.

W4. The organization structure is not based on functions.

Strategies WO

1. Audit more assertive to the taxpayers’ bookkeeping to find the correct data (W1, O1).

2. Improve the supervisory function of revenue potential through the efficiency of organizational structure (O2, W3).

3. Cooperate with the third agency in tax collection, such as the Supreme Audit Agency (BPK), the Corruption Eradication Commission (KPK), the Civil Service Police Unit (Polisi Pamong Praja), and Immigration unit (O2, W2).

4. Share data to other data provider institution such as tax authority in regional and center offices and licensing agency (W1, W2, O3).

5. Educate and train the tax officers to be able to cress check data and to find the critical points. This activity is also called finding “jangkar”. For example, the hotel’ revenues can be estimated by using toothpaste. The “jangkar” should be found to estimate revenues from restaurants and entertainments (O3, W2).

Strategies WT

1. Get the comparative data to find the whole picture of the correct data in order to avoid the data fraud (T1, T2, T3, T4, W2).

2. Understand and study the taxpayers’ process business, industry business cycles, and tax objects cycles to find the whole picture of the correct data in order to avoid the data fraud (T1, T2, T3, T4, W1, W2).

3. Develop the monitoring and evaluation system of the regional tax payments through tapping devices. This system is an online monitoring solution because it can record the data transaction from the cash register of the tax objects (T2, T3, T4, W3).