Social Marketing as a Means for Socializing Individual Income Tax for MSMEs in Malang City

DOI

10.2991/icaspgs-icbap-17.2017.47How to use a DOI?

Keywords

Socialization of Individual Income Tax, Social Marketing, Tax Compliance, MSMEs

Abstract

Improving the formation of tax administration capacity is indispensable since it may lead to the potentially unstable tax ratio in Indonesia in the next few years. The delivery of information to the taxpayer becomes essential in revamping the tax administration. In the area studied in Malang city, information asymmetry (imbalance) occurs for taxpayers of Individual Income Tax on MSMEs. There are four sub-districts and four types of businesses of 226 businesses but the tax compliance in the Malang city merely reaches 88%. Thus, it is necessary to identify the problems of socialization and the use of media that has been carried out and provide suggestions that can be utilized by the Regional Office of DJP East Java III using social media approach through segmentation and socialization for target participants of individual income tax MSMEs in Malang City based on Government Regulation No. 46. Research findings revealed the importance of using more advanced technology in tax dissemination. In addition, there is also a need for synergy between the community and government in order to achieve the success of technological media based tax socialization for creating more effective form of communication by considering tax sector as one of the main sectors supporting national economy.

Copyright

© 2017, 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  - Arif Budi Prasetya
AU  - Hanifa Maulani Ramadhan
AU  - Kartika Putri Kumalasari
AU  - Intan Pryllia Rahmi
PY  - 2017/12
DA  - 2017/12
TI  - Social Marketing as a Means for Socializing Individual Income Tax for MSMEs in Malang City
BT  - Proceedings of the International Conference on Administrative Science, Policy and Governance Studies (ICAS-PGS 2017) and the International Conference on Business Administration and Policy (ICBAP 2017)
PB  - Atlantis Press
SP  - 377
EP  - 385
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaspgs-icbap-17.2017.47
DO  - 10.2991/icaspgs-icbap-17.2017.47
ID  - Prasetya2017/12
ER  -