Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Dahlia Sari
Faculty of Economics and Business, Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Effectiveness of Supervision of Virtual Office Taxpayer Based on Evaluation of Supporting Factors for Taxpayer Supervision Muhammad Baihaqi; Dahlia Sari
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p01

Abstract

Effective supervision of virtual office taxpayers (WP VO) is essential to optimize tax revenue, given the growth in the number of WP VO and the potential revenue that this represents. This study aims to analyze the effectiveness of WP VO supervision based on the constraints encountered, using an evaluation of factors supporting taxpayer supervision. The study was conducted at the Jakarta Pancoran Tax Office, which has a significant number of WP VO. A case study approach was used, employing a mixed method with data collection through questionnaires and interviews. The results of the study indicate that, out of the five supporting factors analyzed, the main challenges in WP VO supervision lie in the taxpayer and regulatory factors. Regarding the taxpayer factor, many taxpayers are uncooperative and have invalid profile data. Meanwhile, regarding the regulatory factor, there are no specific policies governing VO taxpayers to support the implementation of supervision. With the supporting factors for supervision not yet fulfilled, the implementation of VO taxpayer supervision is hindered and has not been effective.
Co-Authors Muhammad Baihaqi