Indonesian General Tax Authorities:

The Optimalization Strategies of Compliance Behavior by Using Joint Analysis Program

DOI

10.2991/aebmr.k.201116.046How to use a DOI?

Keywords

joint analysis program, tax authorities, compliance behavior, bureaucracy, tax revenue

Abstract

The Tax Authorities is an agency that has the goal of optimizing state revenue and reforming tax administration. Then, this goal is outlined in the Tax Authorities at 2015-2019 Destination Statement. The policy set in 2018 is the Synergy of Agencies, Governments, Institutions, Associations, and Other Parties. The form of synergy conducted by Tax Authorities and Customs is in terms of exchanging data and information so as to help optimize the monitoring of potential tax revenue. The joint analysis synergy program expected to provide new motivation for taxpayers in carrying out tax obligations. The theoretical model used in implementing this policy is the Van Meter and Van Horn Policy Implementation Model. In this study using qualitative research methods with a descriptive approach. The results are joint analysis program able to support the tax revenue to be better. The data gather of tax payers are more complete and ease for both institution to do inspection for the potential loss revenue. However, the challenge between those institutions to work together needs more synergy, especially to harmonize the way of managing the big data on different business process. The solutions are bureaucracy between Tax Authorities and Customs also Tax payer should be better by developing adequate system.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Kartika Putri Kumalasari
AU  - Astri Warih Anjarwi
AU  - Diana Khaira Ernengsih
AU  - Mohd Aliff Syahmi bin Abdul Rashid
PY  - 2020
DA  - 2020/11/17
TI  - Indonesian General Tax Authorities:
BT  - Proceedings of the 2nd Annual International Conference on Business and Public Administration (AICoBPA 2019)
PB  - Atlantis Press
SP  - 230
EP  - 234
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201116.046
DO  - 10.2991/aebmr.k.201116.046
ID  - Kumalasari2020
ER  -