INFO ARTHA
Vol 8 No 1 (2024): Edisi Juli 2024

Evaluasi Ex-Ante Dokumen Rencana Peningkatan Kepatuhan Wajib Pajak Tahun 2024 Milik Direktorat Jenderal Pajak

Al-Firdaus, Farid (Unknown)

Article Info

Publish Date
04 Aug 2024

Abstract

The Indonesian Directorate General of Taxes (DGT) mitigates the risks that challenge the taxpayers' voluntary compliance through the 2024 compliance improvement plan (CIP). The author evaluates it before it is implemented (ex-ante) by assessing its objectives, regulatory compliance, stakeholders' concerns, risks, strategy alternatives, and feasibility. The author documents that the CIP not only passes those assessments but also the phase of review by the stakeholders. On the other hand, the author found that the CIP is not based on the new risk management regulation ruling compliance and organizational risks that can help DGT cope with compliance risks and others, such as stakeholder resistance, political risks, and unforeseen consequences.

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Journal Info
INFO ARTHA
Website

Abbrev

JIA

Publisher

Politeknik Keuangan Negara STAN

Subject

Economics, Econometrics & Finance Education

Description

Info Artha is a national journal that provides articles to lecturers, students, employees, and to whom it may concern. Info Artha accepts, reviews, and publishes original articles. The scope of the articles consist of state accounting, public policy, and state finance.The author(s) who willing to ...