Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)

Conceptual and Adaptive Performance of Tax Volunteer on Tax Reporting Services During the Pandemic

Authors
Rosalita Rachma Agusti, Hanifa Maulani Ramadhan
Corresponding Author
Rosalita Rachma Agusti
Available Online 30 September 2021.
DOI
10.2991/aebmr.k.210928.033How to use a DOI?
Keywords
conceptual performance, adaptive performance, tax volunteer
Abstract

One of the implementations of information technology in the field of taxation is marked by tax reform to improve services to taxpayers and to create modern tax administration. The Directorate General of Taxes develops cooperation programs with other agencies related to create golden tax generation of Indonesia by 2045 including tax volunteers program. The performance of tax volunteers is an important thing to evaluate the success of tax inclusion. One of the tasks carried out by tax volunteers is to provide assistance in the tax reporting period. However, the COVID-19 pandemic has in the termination of face-to-face services by the Directorate General of Taxes, so taxpayers are asked to carry out tax reporting online. This does not stop the assistance provided by tax volunteers. Therefore, this study aims to analyze the performance of individual tax volunteers based on conceptual and adaptive performance during a pandemic. The survey was conducted on 100 respondents, namely individual income taxpayers who have been assisted by tax volunteers in the tax reporting process. The results of the analysis show that the performance of tax volunteers is assessed both in terms of conceptual and adaptive performance.

Copyright
© 2021, 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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Volume Title
Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
30 September 2021
ISBN
978-94-6239-434-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.210928.033How to use a DOI?
Copyright
© 2021, 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/).

Cite this article

TY  - CONF
AU  - Rosalita Rachma Agusti
AU  - Hanifa Maulani Ramadhan
PY  - 2021
DA  - 2021/09/30
TI  - Conceptual and Adaptive Performance of Tax Volunteer on Tax Reporting Services During the Pandemic
BT  - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)
PB  - Atlantis Press
SP  - 168
EP  - 170
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210928.033
DO  - 10.2991/aebmr.k.210928.033
ID  - Agusti2021
ER  -