Research Paper
Year: 2021 | Month: October | Volume: 8 | Issue: 10 | Pages: 154-165
DOI: https://doi.org/10.52403/ijrr.20211020
The Application of Mix Delphi-AHP Method in Identification and Prioritization Competencies Needed by National Tax Collector
Ikhwan Muslim Nasution1, Yeni Absah2, Isfenti Sadalia2
1,2Master of Management Study Program, Postgraduate School, Universitas Sumatera Utara, Medan, Indonesia.
Corresponding Author: Ikhwan Muslim Nasution
ABSTRACT
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.
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