Abstract
The objectives to be achieved in this study are to evaluating risk management practices in the form of a risk awareness culture and identifying factors inhibiting the implementation of a risk awareness culture at the Pondok Aren Primary Tax Service Office. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of the Risk Awareness Culture as a whole has been following the implementation guidelines namely Regulation of the Minister of Finance No. 12 / PMK.09 / 2016 namely leadership who is committed to considering risks in every decision making, ongoing communication to all levels of the organization regarding the importance of risk management, respect for those who can manage risk well, and integrate risk management in organizational processes. However, in practice, the implementation of the 2016 risk awareness culture at KPP Pratama Pondok Aren encountered several obstacles. The obstacles are in the form of a lack of reward (reward) at the Pondok Aren Primary KPP and the Human Resources aspect at Pondok Aren Pratama KPP
Highlights
In carrying out its government, Indonesia has several forms of revenue for state revenue
Risk awareness culture is included in the organizational culture because there is a shared value system adopted by all members in an organization that is awareness to minimize risks that can hinder the achievement of an organization's goals
Pratama Pondok Aren Tax Office (KPP) as one of the vertical agencies of the Directorate General of Tax (DJP) within the scope of the Regional Office of the Banten DGT runs a risk awareness culture based on Minister of Finance Regulation Number 12 / PMK.09 / 2016 concerning Management Application Risks in the Ministry of Finance applicable from 1 July 2016 to 31 December 2016
Summary
In carrying out its government, Indonesia has several forms of revenue for state revenue. One of the biggest forms of state revenue is tax revenue. Tax is one of the important state revenues used to finance government spending to realize public welfare. In recent years, the realization of tax revenue has never reached the target stated in the State Budget (APBN). According to the 2015 Realization of the Revised State Budget (APBNP) Implementation Realization data, the realization of tax revenue is around 83% of the tax revenue target in the 2015 APBNP and according to data that the authors found on the news website (https://tirto.id), tax revenue per December 31, 2016, reached 81.54% of the tax revenue target in the 2016 APBNP. Not achieving the tax revenue target could result in disruption to the country's economy because most of the state's revenue in the APBN comes from tax revenue
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