Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
Adventa Vizca Fauzi
Universitas Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Evaluating tax collection effectiveness in Indonesia: a case study of a medium-sized Jakarta tax office Adventa Vizca Fauzi; Siti Nuryanah
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 2 (2026): October 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i2.68-90

Abstract

Tax is the main source of state revenue. The national tax debt balance that has not experienced a significant decrease over the past five years indicates the need to analyze the implementation of tax collection measures. This study aims to evaluate the implementation of tax collection measures based on Van Meter and Van Horn (1975), then analyze the factors that influence the successful implementation of the policy. This study uses a qualitative case study approach at the KPP Madya Dua Jakarta XX, which has been among the ten KPPs with the highest tax arrears disbursement targets in Indonesia over the past three years. Based on secondary data and in-depth interviews with relevant stakeholders, consisting of tax office supervisors, tax collectors, and taxpayers, this study found that the indicator “Implementation of Applicable Standards” generally has a good score, although it still needs improvement in various aspects; in addition, the indicator “Achievement of Policy Objectives” has a poor score. The results of research on the factors that influence the successful implementation of tax collection measures are quite varied. The indicators with excellent scores were “Policy Standards and Targets”, “Interorganizational Communication - Internal”, “Characteristics of Implementing Agents”, “Political Conditions”, and “Attitudes of Implementers”. Meanwhile, the indicators “Interorganizational Communication – External” and “Financial Resources” received good scores. The indicators with poor scores were “Human Resources” and “Economic Conditions”. This research contributes to optimizing the implementation of tax collection measures in the future and extends the literature on tax administration.
Co-Authors Siti Nuryanah