scholarly journals The Application of Mix Delphi-AHP Method in Identification and Prioritization Competencies Needed by National Tax Collector

2021 ◽  
Vol 8 (10) ◽  
pp. 154-165
Author(s):  
Ikhwan Muslim Nasution ◽  
Yeni Absah ◽  
Isfenti Sadalia

This study aimed to identify and prioritize competencies needed by the national tax collector. This study was conducted in two regional offices of the Directorate General of Taxes that consists of sixteen tax offices. Fourteen former national tax collector’s top performers from the 2017 to 2020 periods participated as the expert panel in two online Delphi surveys on different rating scales (five-point and nine-point) to clarify the list of competencies identified by the researcher from literature reviews and documentation studies. The Delphi panel reached a consensus for sixteen competencies in both surveys representing three categories: managerial, technical, and sociocultural competencies. The Analytic Hierarchy Process (AHP) was used to analyze the priority of competencies. Forty-six respondents, which consists of the National Tax Collector and the Head of the Audit, Appraisal, and Tax Collector Section, were participated in the AHP survey. The result shows that technical competency was the top priority among the category of competencies followed by sociocultural and managerial competencies. Based on the overall scores, the competencies' priority rankings from the top to the lowest, respectively, are sociocultural adaptation, soft collection, adhesive and unifying the nation, hard collection, tax knowledge, identification and profiling of tax bearer, integrity, compliance risk management, ICT literacy, communication, result orientation, decision-making, teamwork, public service, managing change, and developing self and others. Keywords: Competency, Delphi, Analytic Hierarchy Process, Tax Collector.

2018 ◽  
Vol 76 (4) ◽  
pp. 465-482
Author(s):  
Helena Brožová ◽  
Jana Horáková ◽  
Jiří Fiedler

This research identifies the lecturers’ competencies which are the most important from the students’ perspective at the Czech University of Life Sciences Prague and compares students’ opinion and their change over the whole study period. It does not deal with the knowledge competencies of lecturers that students cannot objectively evaluate, but with lecturers’ managerial competencies that affect the organization, forms and ways of teaching. The examined competencies are hierarchically organized into three groups of particular competencies comprising of bipolar characteristics. Based on survey of students at the University, the evaluation of importance of managerial competencies using the Analytic Hierarchy Process was performed. The findings show that Innovative education, Good communication skills, Ability of improvisation, and Democratic way of teaching are the most important lecturers’ competencies from students’ point of view. Surprisingly, Oral based presentation is preferred to IT based one. Knowledge of the most important managerial competencies can help lecturers and universities to increase quality of educational process and attractiveness of the university for students. Keywords. Analytic Hierarchy Process, higher educational institutions, lecturer’s managerial competencies, students’ perception.


Author(s):  
Dwi Ayu Wira Savitri ◽  
D. M. Priyantha Wedagama ◽  
I G. Putu Suparsa

Abstrac :Road handling priority determination is an important tasks faced by decision makers and is regarded as a complex multi-criteria problem. It requires a system to categorise and ranks the project order using several criteria. Officially, SK. No. 77 of the Directorate General of Highway issued in 1990 is a method used in the local government. This method however, has been considered to have limitations to determine road handling priority. Using previous studies, the Analytic Hierarchy Process (AHP) and the combination of FAHP and TOPSIS methods are considered relevant to determine road handling priority. These methods incorporates a variety of criteria which can also be considered by the decision makers. Using the AHP, the criteria of road conditions, traffic volume, economic and policy factors are 41.8%, 25.4%,  21.6 and 11.2% respectively. Meanwhile, a combination methods of FAHP and TOPSIS give the criteria of road conditions, traffic volume, economic and policy factors of 33.8%, 26.6%, 24.7% and 14.9% respectively. Both AHP and FAHP produce the same result in terms of criteria rank. This is not the case however, in the sub criteria rank. This study found that AHP gives road handling priority differently to the SK. No 77 of Directorate General of Highway (1990). In contrast, a combination methods of FAHP and TOPSIS produces road handling priority in the same way to the SK. No 77 of Directorate General of Highway (1990). Denpasar city government is suggested to consider the use of FAHP and TOPSIS method in determining its road handling priority. This method is considered to have a capability to combine many criteria using a priority weighted score. The road handling priority results therefore, are more realistic.


2017 ◽  
Vol 10 (1) ◽  
pp. 51-61
Author(s):  
JITU LAKSONO ◽  
HENDI KRISTIANTORO

Pusat Logistik Berikat (PLB) adalah solusi untuk mengatasi inefisiensi pengelolaan logistik. Ide utama dari kebijakan PLB adalah untuk menempatkan gudang penimbunan ekspor dan impor barang dalam negeri. Dengan demikian, industri dalam negeri tidak perlu mengimpor lagi ketika membutuhkan bahan baku, barang modal, dan bahan pendukung. Skema PLB menempatkan Direktorat Jenderal Bea dan Cukai sebagai regulator, sedangkan pelaksana di lapangan adalah perusahaan swasta. Saat ini PLB telah didirikan di sebelas lokasi di seluruh Indonesia. Penelitian ini menggunakan Analytic Hierarchy Process (AHP) untuk menentukan prioritas pemilihan lokasi yang paling strategis dengan berdasarkan aspek sustainability untuk ditetapkan sebagai PLB. Disimpulkan bahwa prioritas utama yang harus dipertimbangkan dalam memilih lokasi yang paling strategis untuk pembangunan PLB adalah Sumber Daya Manusia. Kemudian diikuti berturut-turut dengan Service Level, Transportasi, Iklim, Landscape, Keamanan, Lalu Lintas, dan Fasilitas Publik. Bonded Logistics Center (BLC) is a solution to overcome the inefficiency of the logistics management. The main idea of ​​the policy is to put the warehouse BLC hoarding exports and imports of goods in the country. Thus, the domestic industry does not need to import again when in need of raw materials, capital goods, and supporting materials. BLC scheme puts the Directorate General of Customs and Excise as a regulator, while executing in the field is a private company. Currently the BLC has been established in eleven locations throughout Indonesia. This study uses the Analytic Hierarchy Process (AHP) to determine the priority of the most strategic site selection on the basis of sustainability to set as BLC. It was concluded that the main priority that should be considered in selecting the most strategic locations for the construction of the BLC is Human Resources. Then followed a row with Service Level, Transport, Climate, Landscape, Security, Traffic and Public Facility.


2019 ◽  
Vol 17 (9) ◽  
Author(s):  
Jerri Falson

Intellectual capital or intangible assets has become widely accepted as one of the most important assets of many of the world's largest companies. However, it is often pointed out that conclusion about valuation in intellectual capital shows a significant difference to capture the potential corporate value activities and determine their future earnings. This paper empirically investigates valuation in the intellectual capital by applying the Analytic Hierarchy Process (AHP) by sorting the non-financial value driver for their weight contributions. It uses topfour industrial sectors in Indonesia which are competing in a distinctive sector to find the observable performance differences. Simultaneously, to complete this research, questionnaires were distributed to valuers in the headquarter of Indonesian Directorate General of State Assets Management (DGSAM). AHP model was used to explore the value weights and ranks among those industries. The findings in this paper are focused on investigating the relative value distribution and determining the diverse patterns across industry by highlighting the importance of intellectual capital to create value advantages.


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