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All Journal Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Matabean, Redhy
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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KERJASAMA OTORITAS PAJAK DAN OTORITAS ANTI KORUPSI DALAM UPAYA MENINGKATKAN KEPATUHAN PAJAK Matabean, Redhy; Juwono, Vishnu
Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i1.12

Abstract

Tax crimes and corruption have caused huge losses in various countries. Therefore, one of the emphases of the Sustainable Development Goals is how to reduce corruption substantially in all its forms. Corruption and tax crimes can be interrelated. Hence, appropriate policies are needed from the tax authorities and anti-corruption authorities in handling them. This study aims to discover the collaboration design in dealing with tax crimes and corruption. The analysis results illustrate that systematic design can be carried out through collaboration between tax authorities and anti-corruption authorities by considering three aspects. The first aspect is identifying tax non-compliance behaviour, the second is identifying tax crime and corruption indicators, while the third aspect is determining the form of collaboration needed. This study also opens up opportunities for collaboration in the form of information exchange by the Directorate General of Taxes and the Corruption Eradication Commission through a tax monitoring and public complaints database and state administrators’ assets report.
Implementation of Data Collection Policy and Tax Information on Directorate General of Taxes Matabean, Redhy; Juwono, Vishnu
Jurnal Borneo Administrator Vol. 17 No. 3 (2021): December 2021
Publisher : Pusjar SKPP Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i3.872

Abstract

The Directorate General of Taxation has the authority to collect data and information related to taxation from agencies, institutions, associations, and other parties (ILAP) through Government Regulation No. 31 of 2012. Data and information collected from the ILAP, including transaction, identity, licensing, and non-transactional data, are used to build tax databases and explore potential taxation. This study aims to analyze the implementation of data and information collected in the context of taxation and investigate the factors that support and inhibit the implementation by using the variable implementation of the hybrid policy model. This work is qualitative research with a post-positivist approach. Data collection was done by conducting in-depth interviews and literature reviews. Data analysis was carried out through data reduction, presentation, conclusions, and verification. The study showed that the implementation of data collection and information related to taxation has helped the Directorate General of Taxation build a tax database and taxpayer profile. However, there are still obstacles, such as the unavailability of an information system to monitor data use and barriers in incomplete data received. The inhibiting factors affecting implementation are the non-target setting of policy objectives and standards, lack of resources, and inadequate communication and coordination. The factors that support the implementation of this policy are the high motivation of policy implementers, the active role of policy implementers, and the adaptability of implementers.
Co-Authors Vishnu Juwono, Vishnu