Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak
Abstract
This study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office as a research setting. Through in-depth interviews and a data analysis that comprises of data condensation, data display, and conclusion drawing and verification, this study shows that the tax intelligence unit performs effectively in boosting tax revenues through three main steps: investigation, security, and accumulation. The findings of this study present substantial implications to the Indonesian tax authority in strengthening its tax intelligence and maximizing the tax revenues.
Keywords: Tax; Tax Intelligence Unit; Investigation; Security; Accumulation.
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References
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Ayem, S. (2018). Pengaruh Sosialisasi Perpajakan , Penegakan Hukum ( Law Mengenai Penggelapan Pajak ( Tax Evasion ). Jurnal Riset Akuntansi Terpadu,12(1), 12(1).
Doreen, M., Sylvia, N., Juma, B., & Ssemakula, N. M. (2019). Tax compliance of financial services firms: a developing economy perspective. Journal of Money Laundering Control, 22(1), 14–31. https://doi.org/10.1108/JMLC-01-2018-0007
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Hammouri, Q., & Abu-Shanab, E. (2017). Exploring the factors influencing employees’ satisfaction toward e-tax systems. International Journal of Public Sector Performance Management, 3(2), 169–190.
Hunt, N. C., & Iyer, G. S. (2018). The effect of tax position and personal norms: An analysis of taxpayer compliance decisions using paper and software. Advances in Accounting, 41, 1–6. https://doi.org/https://doi.org/10.1016/j.adiac.2018.02.003
Lune, H., & Berg, B. L. (2017). Qualitative Research Methods for the Social Sciences. Pearson.
Mdanat, M. F., Shotar, M., Samawi, G., Mulot, J., Arabiyat, T. S., & Alzyadat, M. A. (2018). Tax structure and economic growth in Jordan, 1980-2015. EuroMed Journal of Business, 13(1), 102–127. https://doi.org/10.1108/EMJB-11-2016-0030
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). Sage.
Night, S., Juma, B., Laura, O., & Julius, O. (2019). Antecedents of tax compliance of small business enterprises: a developing country perspective. International Journal of Law and Management, 61(1), 24–44. https://doi.org/10.1108/IJLMA-10-2017-0234
Nkundabanyanga, S. K., Mvura, P., Nyamuyonjo, D., Opiso, J., & Nakabuye, Z. (2017). Tax compliance in a developing country: Understanding taxpayers’ compliance decision by their perceptions. Journal of Economic Studies, 44(6), 931–957. https://doi.org/10.1108/JES-03-2016-0061
Prasetyo, A. (2017). Konsep dan Analisis Rasio Pajak. Elex Media Komputindo.
Sakti, N. W. (2020). APBN, instrumen menjaga kestabilan ekonomi. Media Keuangan Januari 2020, 5.
Sentanu, I. N. W., & Setiawan, P. E. (2016). Pengaruh Kualitas Pelayanan, Kewajiban Moral Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Hotel. E-Jurnal Akuntansi, 306–332.
Vaharani, P. A., & Elia, M. (2018). Non-employee individual taxpayer compliance: Relationship with income and perception of taxpayer. Asian Journal of Accounting Research, 3(1), 112–122. https://doi.org/10.1108/AJAR-06-2018-0007
Published
2020-08-25
How to Cite
ADITYA KUSUMA, I Gusti Putu; FREDY MARADONA, Agus.
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 8, p. 1957 - 1968, aug. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59450>. Date accessed: 27 sep. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i08.p05.
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