CD Skripsi

Tingkat Keberhasilan Implementasi Program Pengungkapan Sukarela Wajib Pajak Pada Kantor Pelayanan Pajak Madya Pekanbaru

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The Success Rate of Implementation of the Taxpayer's Voluntary Disclosure Program at the Pekanbaru Middle Tax Service Office
Deswinda Fitrinisa1, Adianto2
Public Administration Studies Program, Department of Administrative Sciences, Faculty of Social dan Political Sciences, Riau University, Pekanbaru, Riau, Indonesia
ABSTRACT
Based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The authorities issued a program called the Taxpayer Voluntary Disclosure Program. This program is expected to be able to increase state revenue from the taxation sector. The implementation of the program went well, but at the Pekanbaru Middle Tax Service Office there were 723 taxpayers who did not participate in this program. This research will comprehensively describe and analyze the Success Level of Implementation of the Taxpayer's Voluntary Disclosure Program at the Pekanbaru Middle Tax Service Office. This study was designed using mixed methods, which combines qualitative and quantitative research methods. The data collected included primary data and secondary data, then the data were analyzed using descriptive analysis and quantitative tests. This study uses a combination of the theory of Successful Implementation from Ripley and Frankin in Masriani (2017) with the theory of Successful Implementation from Van Meter and Van Horn in Heriyanto, et al (2019) with six variables, namely: Compliance Level, Policy Standards and Objectives, Policy Resources , Interorganizational Observation and Communication Activities, Economic, Social and Political Conditions, and Disposition or Attitude of Executors. This study found that the implementation of the Taxpayer Voluntary Disclosure Program at the Pekanbaru Middle Tax Service Office was in accordance with applicable laws and regulations and related to 723 taxpayers who did not take part in the Taxpayer Voluntary Disclosure Program at the Pekanbaru Middle Tax Service Office had complied in reporting tax returns. Yearly and the performance of employees is good. Therefore, taxpayers do not need to disclose their tax obligations in the Taxpayer Voluntary Disclosure Program.
Keywords: Implementation, Taxplayer Voluntary Disclosure Program, Middle Tax Service

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1901112465

Penerbit

Pekanbaru : Universitas Riau - FSIP - ADMINISTRASI PUBLIK., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1901112465

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ADMINISTRASI PUBLIK

Info Detail Spesifik

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Pernyataan Tanggungjawab

TETHI

Versi lain/terkait

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