Evaluasi Pengawasan Wajib Pajak dengan Metode Segmentasi Studi Kasus KPP Pratama Jakarta Sawah Besar Dua

Muammar Khadafi; Dwi Martani

Muammar Khadafi Universitas Indonesia
Dwi Martani

Abstract

In order to optimise the supervisory function to taxpayers to increase revenue and taxpayer compliance, DGT issued SE-05/PJ/2022 on Taxpayer Compliance Supervision which is a refinement of SE-07/PJ/2022. One of the provisions in the regulation regulates the separation of taxpayer segments at the Primary Tax Office level. This study aims to evaluate the implementation of taxpayer supervision using the segmentation method. This research uses a qualitative method with a case study approach with the object of research at KPP Pratama Jakarta Sawah Besar Dua. The evaluation was conducted using criteria published by OECD (2021), namely relevance, coherence, effectiveness, efficiency, impact, and sustainability. The results show that the taxpayer supervision policy using the segmentation method is relevant to answer the needs of the KPP in optimising the supervisory function, is in line with other taxation policies and policies in other institution, is implemented effectively and efficiently, has a positive impact on increasing taxpayer revenue and compliance, and therefore this policy needs to be continued and improved.

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References

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