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All Journal E-JURNAL AKUNTANSI
Adhariani Sarah
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Economics, Econometrics & Finance

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Assessing Policy Effectiveness in Taxpayer Compliance: A Case Study from KPP Pratama Tangerang Timur Adhariani Sarah; Yulianti Abbas
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p16

Abstract

The purpose of this study is to explore the application of taxpayer compliance supervision policies as outlined in SE-05/PJ/2022 at KPP Pratama Tangerang Timur. Utilizing qualitative case studies, this research incorporates data collected through in-depth interviews with compliance supervision practitioners and document analysis. The research framework, based on William Dunn's evaluation model, seeks to comprehensively assess the effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness of the policy. The findings suggest that the implementation of the SE-05/PJ/2022 supervision policy generally adheres to Dunn's evaluative criteria, although several challenges persist. This study provides an empirical reflection of the actual conditions experienced by supervisory officers in their operational roles. The outcomes of this research may serve as a foundational reference for the further development of taxpayer compliance supervision policies. Keywords: Tax Supervision ; Taxpayer Compliance
Co-Authors Yulianti Abbas