Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA

EVALUASI EFEKTIVITAS PERAN JABATAN BARU FUNGSIONAL PENYULUH PAJAK

Warsiana Yustianingsih Agustin (Departemen Akuntansi, Universitas Indonesia, Indonesia)
Siti Nuryanah (Departemen Akuntansi, Universitas Indonesia, Indonesia)



Article Info

Publish Date
29 Apr 2024

Abstract

The Indonesian tax system employs a self-assessment mechanism, granting taxpayers autonomy to calculate, pay, and disclose their tax obligations. However, this approach may cause opportunities for misuse, deviations, and tax smuggling, resulting in suboptimal taxpayer compliance. This research aims to analyze how counseling activities and the role of new functional position of tax advisor influence the individual taxpayers’ compliance behavior in reporting the Taxpayers’ Annual Tax Return, especially at KPP Pratama Jakarta Matraman. The study is a qualitative study based on Campbell's Effectiveness Theory (1989). Using triangulation data collected from document analysis, surveys and interviews, the findings show that the role of the new functional position of tax advisor is highly effective based on program success criteria, while target success rates are less effective. Overall, Reliable Instructor, Workload, Organizational Support, and Internal Control contribute to a moderate effective rating. Addressing target alignment issues is crucial to enhance counseling's efficacy in improving taxpayer reporting compliance. This study provides practical implications to the tax authority for collaborative counseling implementation, along with improved facilities, to elevate the functional role of tax advisor at KPP Pratama Jakarta Matraman.

Copyrights © 2024






Journal Info

Abbrev

jabk

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil ...