Evaluasi Implementasi Kebijakan Pengawasan Kepatuhan Wajib Pajak: Studi Kasus KPP Pratama Tangerang Timur

Abstract

This study aims to explore the application of taxpayer compliance supervision policies outlined in SE-05/PJ/2022 at the East Tangerang Primary Tax Office. A qualitative case study approach was employed, utilizing in-depth interviews with taxpayer compliance supervision practitioners and document analysis for data collection. The research was conducted using William Dunn's evaluation framework to comprehensively assess the policy's effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The findings indicate that the implementation of the SE-05/PJ/2022 supervision policy meets the criteria set by Dunn's framework, despite encountering several obstacles. This study reflects the real conditions faced by supervisory function officers in performing their duties and can serve as a reference for developing future taxpayer compliance supervision policies.