Assessing Policy Effectiveness in Taxpayer Compliance: A Case Study from KPP Pratama Tangerang Timur
Abstract
The purpose of this study is to explore the application of taxpayer compliance supervision policies as outlined in SE-05/PJ/2022 at KPP Pratama Tangerang Timur. Utilizing qualitative case studies, this research incorporates data collected through in-depth interviews with compliance supervision practitioners and document analysis. The research framework, based on William Dunn's evaluation model, seeks to comprehensively assess the effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness of the policy. The findings suggest that the implementation of the SE-05/PJ/2022 supervision policy generally adheres to Dunn's evaluative criteria, although several challenges persist. This study provides an empirical reflection of the actual conditions experienced by supervisory officers in their operational roles. The outcomes of this research may serve as a foundational reference for the further development of taxpayer compliance supervision policies.
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References
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Alaslan, A. (2023). KEBIJAKAN PUBLIK. CV. Gita Lentera.
Aini, D. N., & Agustianto, J. P. (2023). ANALISIS PENGAWASAN PELAKSANAAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK BADAN DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BEKASI BARAT TAHUN 2021 - 2022. Jurnal Ilmu Administrasi Publik , 03, 383–392
Azzahra, Q. (2023). Rendahnya tax ratio di tengah tingginya korupsi dan penghindaran pajak. Https://Www.Alinea.Id/Bisnis/Rendahnya-Tax-Ratio-Di-Tengah-Korupsi-Dan-Penghindaran-Pajak-B2hQO9Mwo?Page=1.
Dimitrijevic, M. (2014). Innovating the tax compliance management process. Zbornik Radova Pravnog Fakulteta, Nis, 67, 185–198. https://doi.org/10.5937/zrpfni1467185D
Direktorat Jenderal Pajak. (2022). Visi, Misi, Tujuan, dan Maklumat Pelayanan. https://pajak.go.id/id/visi-misi-tujuan-dan-maklumat-pelayanan
Dunn, W. N. (2003). Pengantar Analisis Kebijakan Publik Edisi Kedua. Gadjah Mada University Press.
Ellet, W. (2018). The Case Study Handbook (HBS). Harvard Business Review Press.
Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Economics Letters, 123(3), 378–382. https://doi.org/10.1016/j.econlet.2014.03.027
Hikmawati, F. (2020). Metodologi Penelitian. RAJAGRAFINFO PERSADA.
Kamaruddin, K., Faisal, A., & Agustam, M. R. (2022). The Effect of Tax Audit, Tax Collection, and Taxpayer Compliance Supervision on Increasing Tax Revenue at KPP Pratama Makassar Utara. Golden Ratio of Taxation Studies, 2(1), 36–46. https://doi.org/10.52970/grts.v2i1.245
Kuntadi, C., Anggriawan, G., & Suryadi, D. (2022). Faktor-Faktor yang Mempengaruhi Perencanaan APBN. Jurnal Ilmu Manajemen Terapan (JIMT), 4(2). https://doi.org/10.31933/jimt.v4i2
Kusuma, A. S., & Maryono, M. (2022). Faktor – faktor yang berpengaruh terhadap agresivitas pajak. Owner, 6(2), 1888–1898. https://doi.org/10.33395/owner.v6i2.743
Nugrahanto, A., & Asikin, N. (2022). IMPLEMENTASI COMPLIANCE RISK MANAGEMENT DALAM PENGAWASAN WAJIB PAJAK, STUDI KASUS KPP MADYA MAKASSAR. Jurnal BPPK : Badan Pendidikan Dan Pelatihan Keuangan, 15(1), 24–34. https://doi.org/10.48108/jurnalbppk.v15i1.672
Phinanti, E., & Tobing, A. L. (2023). Compliance Risk Management On Indonesian Taxation: Is It As Good As Expected? JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), 186–193. https://doi.org/10.30656/jak.v10i2.6218
Prasetyo, A. (2016). Konsep dan Analisis Rasio Pajak. PT. Elex Media Komputindo.
Resmi, S. (2019). Perpajakan: Teori dan kasus. Salemba empat.
Rosid, A., & Romahdhaniah. (2019). Assessing the effectiveness of law enforcement in improving tax compliance in Indonesia. https://www.researchgate.net/publication/339209424
Syamsudin, Siti Haerani, R.A. Damayanti, & Sanusi Fattah. (2023). Exploring of Tax Compliance: Tax Practitioners Interpretation. Jurnal Multidisiplin Madani, 3(2), 392–403. https://doi.org/10.55927/mudima.v3i2.2209
Tiara Ardin, A., Nur Adiningsih, C., Rifqiyani Sofyan, D., & Irawan, F. (2022). TINJAUAN HUKUM ADMINISTRASI NEGARA TERHADAP KEPATUHAN WAJIB PAJAK DALAM PROGRAM PENGUNGKAPAN SUKARELA. In Journal of Law, Administration, and Social Science (Vol. 2, Issue 1).
Waluyo, T. (2020). PEMERIKSAAN TERHADAP WAJIB PAJAK YANG TIDAK MENYAMPAIKAN SPT. KETENTUAN DAN PEMILIHANNYA SESUAI SE-15/PJ/2018. Simposium Nasional Keuangan Negara, 2(1), 677-698.
Wildan, M. (2022). Tren Penurunan Rasio Pajak Sudah Sejak 2011, Ini Kata Staf Ahli Menkeu. https://news.ddtc.co.id/tren-penurunan-rasio-pajak-sudah-sejak-2011-ini-kata-staf-ahli-menkeu-40816
Published
2024-11-05
How to Cite
SARAH, Adhariani; ABBAS, Yulianti.
Assessing Policy Effectiveness in Taxpayer Compliance: A Case Study from KPP Pratama Tangerang Timur.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/116455>. Date accessed: 30 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i09.p16.
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