Education and training (training) is an integral part of human resource development is always oriented to the improvement of the quality and capabilities of human resources. The development of human resources through education and training is one of the media that are considered strategic, because training is a powerful tool to improve knowledge (knowledge), skills (skills) and attitude (attitude). In order to maintain the quality and validity of training, as well as to adjust the training program to the needs of the user unit as well as to accommodate external dynamics, always do the evaluation and improvement on the educational and training has collected, either a refinement of the guidelines of education and training, curriculum, and teaching materials, methods of evaluation , teaching methods, improving the quality of facilities and infrastructure, financing, teacher / instructor, and human resources training organizer itself. Technically, indicators of the success of the work plan of an organization can be found by doing a comparison between actual planned and conduct the development program on the potential possessed. Implementation of the program is called optimal if the compiled program can be realized both in the type of training, the amount of training, and the realization of the training participants, as well as to revise the minimum education and training program and all the potential has to be managed properly. The gap between the desire and the fact this is what will be formulated and ends with the identification of the problems with using the Force Field Analysis (FFA). In planning the optimization of the training program, it is necessary to identify the factors that encourage and inhibit both internally and externally that contribute directly or indirectly tehadap optimization of planning education and training programs. Factors driving and inhibiting obtained under observation in everyday work, discussions with actors training activities, and direct input / written from stakeholders. The driving factors that influence the optimization of the planning of training programs at the Training Center of Tax (a) HR Training Center Tax competent, (b) Requirement K / L & SOE's Tax Training, (c) Support Support Information Technology, (d) Changes in process DGT business, (e) availability of training program development forum, (f) diaplikasikannya e-learning program, (g) availability of training curriculum, and (h) Flexibility in applying the method of training. Inhibiting factors affecting the optimization of the planning of training programs at the Training Center of Tax (a) The lack of quality of the results Coordination, (b) Lack of pattern formation, (c) lack of Total Widyaiswara, (d) There are inadequate facilities and infrastructure, (e) Lack of flexibility Change Financing, (f) Delayed Dialing process Participant Training, (g) Limitation of Training time by User, and (h) Limitations of Standard Operating Procedures (SOP) Based on the results of a series of calculations / analyzes compiled force field diagram of each Total Weight Value (TNB) the drivers / inhibitors are, then formulated a strategy to maximize and minimize the factors driving and inhibiting the key as well as problem-solving strategies. The key factors and strategy developed with the expectation that future performance can be improved Tax Training Center. Translation of strategy into operational action plan includes activities such as planning, execution, and control. Factors driving the key is (a) Requirement K / L & SOE's Tax Training and (b) Changes in business processes DJP, the chosen strategy to maximize pedorong that key is (a) carry out the identification of K / L and state and create partnership offers training programs taxes and (b) implement a study forum 139 together with the Directorate KITSDA & human Resources Development Section, DGT and assignment to the trainers to conduct a study of business process changes DJP Factors key inhibitors are (a) the lack of quality of the results of coordination and (b) the restriction of time training by the user, the chosen strategy to minimize the key inhibitors are (a) proposed the concept / proposal MOU training program of tax to the DGT and (b) make the draft method training with e-learning. Be aware that no matter how well a strategy would have a weakness, then the recommendations are believed to support the smooth running of the strategy of bringing concepts / ideas MOU to the DGT tax training programs and make a training methods with the concept of e-learning.
ANALISIS SISTEM KEBIJAKAN PENGEMBALIAN KELEBIHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI MELALUI RESTITUSI DAN KOMPESANSI DI KPP PRATAMA MANADO
