Directorate General Of Taxation Research Articles

The Influence of Training And Work Environment on Employee Performance (Case Study: Tax Inspector At The Directorate General of Taxes)

There are many factors that can influence employees in an organization. The aim of this research is to find out how training and the work environment influence employee performance with competency as an intervening variable. The research method uses a quantitative approach with a questionnaire instrument, purposive sampling data collection techniques with 60 respondents, and Structural Equation Modeling (SEM) analysis methods. Based on the results of this research, it confirms: First, based on the results of this research, it confirms that training has a positive effect on employee performance. Statistical test results show that 65% of employee performance is influenced by training. Of the several indicator variables studied, it shows that the instructor's ability to provide training is the most important factor, followed by the training material factor. From the performance variables, it can be noted that achievement indicators are the strongest factor in employee performance, followed by employee behavior and characteristics. Second, the results of this research show that the work environment has a positive effect on employee performance. Statistical test results show that 46% of employee performance is influenced by the work environment. Of the several indicators studied, the influence of organizational support is the most important factor in the organizational environment, then peer relationships or support and the influence of superiors. Third, the results of this research note that employee competency has a positive influence on employee performance. Statistical test results show that 48% of employee performance is influenced by employee competency. Of the several indicators studied, employee skills/expertise are the most important factors in the competency variable, as are employee self-concept and attitudes. These three factors will have an important influence on employee performance.
 Keywords: Training, Work Environment, Employee Performance

Crisis Communication Strategy in the Digital Era at the Ministry of Finance of the Republic of Indonesia's Directorate General of Taxes

The phenomenon of corruption at the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia is currently in the public spotlight. This study underlines the need of responding quickly to institutional crises through the implementation of digital communication tactics. Failure to respond quickly can make an institution vulnerable to unmanageable attacks. The community aspires to be able to communicate and participate directly in overcoming the situation. As a result, institutions must move from a one-way communication strategy to a two-way interaction model via their official social media channels. A crisis can have a significant impact on public safety, financial losses, reputational harm, and other difficult-to-predict issues, therefore a crisis communication strategy is essential. This research aims to determine DJP's crisis communication strategy. This research uses a case study qualitative method approach at the DJP to obtain accurate information on crisis response. The results of the research show that the agency has had a good crisis management plan and handling since before the crisis occurred; the crisis response and after the crisis have continuously been monitored regularly in various media, from content creation on social media, information on the official website to establishing good relations. with various media both nationally and internationally. DJP is also collaborating with Public Relations service centers in all regional offices and employee advocacy through the institution's official social media account to open as many communication channels as possible so that the public can well receive the message. Statements and firm steps were then disseminated through DJP's social media platforms and official websites to resolve the crisis.

The Effectiveness of the E-Filing Programme in Order to Improve Compliance with the Reporting of Annual Income Tax Returns (SPT) for Individuals at The Surabaya Wonocolo Pratama tax Service Office

In an effort to maximise taxpayer compliance, the Directorate General of Taxes is transforming and reforming the tax system, one of which is the e-filing program for individual taxpayer reporting. Electronic reporting in the e-filing system is also carried out by taxpayers registered at KPP Pratama Surabaya Wonocolo. This study aims to analyse the effectiveness of the E-filing Program in order to increase compliance with the reporting of Annual Individual Income Tax Return with a discussion regarding the fulfilment of effectiveness measurement indicators based on the effectiveness theory proposed by Budiani (2007). This research method is descriptive research with a qualitative approach, and data collection is done by interview, observation, and documentation techniques. The results obtained were then collected, reduced, presented, and conclusions were drawn. The results of this study indicate that the effectiveness of the e-filing programme at KPP Pratama Surabaya Wonocolo has generally met the criteria for measuring effectiveness according to Budiani, but there are still things that have not been optimally done. Apart from that, there are several supporting and inhibiting factors in the implementation of the e-filing programme at KPP Pratama Surabaya Wonocolo.

Enhancing Employee Job Satisfaction in the Tax Sector: the Role of Motivation and Hygiene Factors at the Directorate General of Taxes

This research aims to examine the influence of motivation and hygiene factors on employee job satisfaction at the Directorate General of Taxes. Utilizisng a survey method and a quantitative approach, this study collects and analyzes data to evaluate how these two factors contribute to job satisfaction. The findings indicate that both motivation and hygiene factors significantly positively impact job satisfaction within the Directorate General of Taxes. Employees experiencing high levels of work motivation tend to see an increase in their job satisfaction. This suggests that strong motivation from job aspects such as recognition, achievement, and responsibility can enhance employee job satisfaction. Similarly, hygiene factors such as good working conditions, supportive organizational policies, and positive interpersonal relationships at work also contribute to increased job satisfaction.The conclusions of this study underline the importance of paying attention to both motivation and hygiene factors as strategies to enhance employee job satisfaction. The Directorate General of Taxes is advised to implement policies and practices that support these aspects to improve employee well-being and overall organizational effectiveness. This research provides valuable insights for human resource management in designing and implementing programs that can strengthen work motivation and ensure adequate hygiene conditions in the workplace.

Determinan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Pada KPP Pratama Karanganyar

Active tax collection action is a law enforcement action carried out by the Directorate General of Taxes so that Taxpayers pay off their tax arrears. This tax collection action also helps to secure tax revenues and prevent tax assessments from expiring. This research aims to test and analyze the effect of active tax collection actions in the form of letters of warning, forced letters, blocking of bank accounts, and confiscation of assets on the disbursement of tax arrears at KPP Pratama Karanganyar. The data used in this research is secondary data obtained from KPP Pratama Karanganyar. The sample used in this research was 100 taxpayers with the largest amount of tax arrears from 2018 to 2022. The data analysis technique used was descriptive statistical analysis and multiple linear analysis to test the research hypothesis. The results of this research show that letters of warning, letters of force, and confiscation of assets have an influence on the disbursement of tax arrears. Meanwhile, blocking bank accounts has no effect on disbursement of tax arrears.
 Keywords : Active Tax Collection Action; Disbursement Of Tax Arrears

INTERNAL CONTROL IN THE PUBLIC SECTOR IN INDONESIA: A CASE STUDY OF STATE TAX RECEIVABLES MANAGEMENT

Abstract— This research focuses on the Internal Control System (SPI) in managing tax collection at the Directorate General of Taxes (DGT). This study is concerned with the effectiveness of internal control in the public sector, especially on the revenue administration of the central government, which is also stated in the Audit Agency (BPK) report. Internal control is vital to maintain the reliability of financial information in an organization. The method used is qualitative, using The DGT as a case study. The novelty of this research lies in its focus on the tax receivable from both internal and the auditor's points of view. Interviews were conducted with the DGT, the Financial Audit Agency (BPK), and the Inspectorate General (Inspektorat Jenderal/Itjen). Data comes from the Central Government Financial Statements (Laporan Keuangan Pemerintah Pusat/LKPP) and Audit Reports (Laporan Hasil Pemeriksaan/LHP). The results of this study show that the SPI in managing tax collection is good, but there is still room for improvement. It is expected that some recommendations for improving the SPI, such as improving the issuance of letters for the implementation of tax receivables to be entirely through the system, limiting the materiality of collecting tax receivables, maximizing tax collections, especially those that will expire, adding an early warning system to detect overdue collections, faster solving suspend data, and data integration, especially with the tax court for appeal decisions and commercial courts for registration of tax receivables to curators.
 Keywords: Audit Report; Central Government Financial Report (LKPP); Internal Control System; Tax Receivables.

Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation

Taxes are the biggest contributor to the current state budget. The government, through the Directorate General of Taxes, tries to always optimize revenue from the tax sector by seeking changes in various aspects towards a better direction. In order to increase the level of taxpayer compliance, the Director General of Taxes has attempted to create innovation by implementing tax modernization. The aim of tax modernization itself is to optimize revenue, implement a reliable administrative system, utilize information technology, form a good image and trust from the public and tax modernization is also expected to be able to increase personal taxpayer compliance in completing their obligations when registering, reporting, making deposits. and pay taxes. The aim of this research is to find out whether the application of NIK as NPWP, e-Filling, e-Form and e-Billing affects individual taxpayer compliance and to find out whether the role of tax volunteers can moderate the application of NIK as NPWP, e-Filling, e-Form and e-Billing on individual taxpayer compliance

Competency Models for Advancing Transformation in Account Representative Roles

This study endeavors to ascertain and pinpoint the essential competencies for Account Representatives to orchestrate institutional transformation within the Directorate General of Taxes. Using the delayering program, the organization aims to transition employees from structural roles to functional positions. The study was conducted across several tax service offices, ensuring representation in alignment with the diverse tax office types within the North Sumatera I Regional Office. Employing the Analytic Hierarchy Process (AHP) methodology, the study meticulously analyzed the prioritization of competencies delineated by the National Civil Service Agency across three distinct categories: managerial, sociocultural, and technical competencies, soliciting respondent feedback. This approach facilitated a comprehensive examination of the competencies requisite for Account Representatives to shape institutional transformation within the Directorate General of Taxes. The strategic implementation of the delayering program aims to foster a transition from structural to functional roles for its employees, reflecting a commitment to adaptability and efficiency within the evolving tax landscape.

Analisis Manajemen Strategi Kebijakan Pembaharuan Core Tax Administration System (CTAS) dalam Upaya Penguatan Reformasi Administrasi Perpajakan di Indonesia

Tax reform is a refinement/improvement of tax administration performance carried out by the Directorate General of Taxes. One of the things that is part of tax reform is the Reform of the Core Tax Administration System (PSIAP) or Core Tax Administration System (CTAS). Currently, the DJP core system still has limitations in the form of not covering all business processes, so it is necessary to update the information technology system. This research was conducted with the aim of analyzing the strategic management of CTAS renewal policies in an effort to strengthen tax administration reform in Indonesia. The research method used is a qualitative approach and data collection techniques in the form of observation, interviews and documentation. The research results show that the strategy implementation stages have been prepared optimally but there are still things that need to be improved and perfected. Support is also available from several important aspects such as funding, leadership, organizational structure, human resources and information technology. The results of the SWOT analysis show that there are strengths in the legal basis, weaknesses in socialization, opportunities in the service process and inspections in the field and threats to the possibility of system hacking. There are inhibiting entities such as digital infrastructure that are prone to disputes and incentives in the form of preparations that are carried out according to plan. CTAS implementation will begin in 2024 and is expected to achieve the expected goals, namely ease of tax administration and strengthening of the administrative integration system.

Analisis E-filing Direktorat Jenderal Pajak dan E-filing Online Pajak untuk Pengembangan Jasa Aplikasi Perpajakan (Studi Kasus di Indonesia)

Taxes play an important role in increasing Indonesia's economic growth which is indicated by 82.85% of funds for the State Revenue and Expenditure Budget originating from state tax revenues. The Directorate General of Taxes as the most important institution in Indonesia issued an e-filing tax administration system (Electronic Filing System). DGT is assisted by ASP in implementing e-filing to facilitate tax services to taxpayers. However, ASP's e-filing portal continues to decline, this attracts the author's attention to examine the existence of ASP's e-filing in the next few years. This study aims to find out the gaps in future application development so that it becomes an opportunity for e-filing taxes which Application Service Providers compare to e-filing at the Directorate General of Taxes. The research method used interviews. The results of this research indicate that the opportunity for ASPs e-filing is high for the next few years, this is indicated by the consultants who continue to use ASPs e-filing because there are several advantages of ASP's e-filing that DGT does not have.

ACCOUNTABILITY OF TAX RECEIVABLE MANAGEMENT: A CASE STUDY AT DIRECTORATE GENERAL OF TAXES

Tax receivables managed by the Directorate General of Taxes (DGT) have enormous potential in state revenues but can also potentially lose the state if not appropriately handled. This can be seen from the audit results of the Audit Board of The Republic of Indonesia (BPK), which found inadequate administration of tax receivables with a value of more than Rp 20 trillion and repeated from previous years. This study's novelty is using the Global Accountability Project (GAP) approach and the OECD Principles of Corporate Governance to see the extent of accountability in tax receivables management with DGT as the research object. This study uses a qualitative method using primary data, interviews with DGT, BPK, and the Inspectorate General of the Ministry of Finance (ITJEN), and secondary data related to achievements performance during 2019-2022. The research results show that, in general, the accountability of tax receivables management by the DGT is good. Still, several things need improvement, such as improving the administration and supervision of overdue receivables by adding an early warning system, a capable bailiff, regulation of unpublished tax penalties, increasing cooperation with third parties, and increasing the billing budget.

Ada Apa dengan Niat Wajib Pajak dalam Menggunakan E-Filling Di Indonesia?

The Directorate General of Taxes' Self Assessment method gives taxpayers the confidence to calculate, pay and report their own taxes. E-filing facilitates tax reporting in Indonesia, supporting the Directorate General of Taxes' efforts to accelerate revenue. Qualitative research using the meta-analysis method shows that WP behavioral interest affects the effectiveness of e-filling which has an impact on formal tax compliance. The low effectiveness can be caused by the lack of WP interest, which is reflected in the preference for using other methods and the lack of recommendations. Socialization and awareness raising are needed. The e-filing application plays an important role despite some technical constraints. Changes to information technology affect the level of formal compliance of taxpayers. The information technology acceptance model emphasizes perceived usefulness in influencing user behavior. Despite technical constraints, technological developments such as e-filing receive a positive response from taxpayers for future tax return submission.

NPWP vs NIK: Integrating the Single Identity Number in Taxation

The policy of integrating National ID Numbers and Tax ID Numbers as the government's initial effort to implement a Single Identity Number has various challenges in its implementation. Perceptions between policymakers that differ from public perceptions are one of the main problems that must be considered. This research was conducted to find out the perceptions and expectations of Taxpayers and Frontline Officers at the tax office regarding the implementation of the National ID Number and Tax ID Number integration policy. Data collection was carried out by literature study and interviews with 2 Taxpayers and 2 Frontline Officers. The analytical method used is qualitative descriptive analysis with an inductive approach. The research results show that there is a gap in perception between Taxpayers and the Directorate General of Taxes (DGT) due to the lack of publications where Taxpayers hope that updating data in the context of integrating National ID Numbers with Tax ID Numbers can be done automatically through the system. Frontline Officers also hope there will be no more obstacles in the updating process so that it does not disrupt other services. With this research, the writer hopes that it can become input for the DGT in making policies by considering the constraints and obstacles that may occur in its implementation so that policies can run optimally.

The Influence Of Students Attending Tax Brevet Training A & B And Tax Career Selection: A Case Study Of Fe&B Accounting Students And Alumni 2014-2020

The need for professionals in taxation is increasing, but it is still less attractive to students because of the lack of student knowledge about taxation. The number of tax consultants registered with the Directorate General of Taxes is 3,231. This study was made to answer the problem of how the effect of training for students and alums majoring in accounting at the Faculty of Economics and Business Unjani regarding tax certificates A and B (certified tax technician) affects career choices in the field of taxation, how is the effect of tax certificates for students and alums majoring in Accounting at the Faculty of Economics and Business has an effect on career choice in the field of taxation and how the influence of training and brevet for students and alums majoring in accounting at the Faculty of Economics and Business on tax certificates A and B (certified tax technician) affects career choice in taxation. This study aimed to determine the effect of training and brevet for students and alums majoring in accounting at the Faculty of Economics and Business on tax brevet A and B (certified tax technician). The indicators used for brevet training are in terms of instructors, participants, materials, methods, and objectives, while for careers in taxation, they are DGT employees, tax consultants, and tax specialists. The research method used is a quantitative method and a descriptive approach method. The results showed that students participating in the Integrated Brevet A and B training had a negative and insignificant effect on career choice in taxation.

Content Analysis of Indonesian Tax Court Rulings: Aggresiveness of Transfer Pricing and Tax Avoidance

This research aims to examine the influence of effective tax rates, the existence of transactions with Tax Haven countries, and the aggressiveness of transfer pricing on tax avoidance. This research observed 115 public and private companies in all areas of the Indonesian Tax Authority whose tax disputes over transfer pricing cases had been decided by the Indonesian Tax Court for the 2017-2022 period. This research was carried out using a quantitative approach with cross section data which was then analyzed using multiple regression analysis using the Eviews 12 application. The secondary data for this research came from Financial Reports, Court Decisions and Tax Annual Corporate Reports which had received approval from the Directorate General of Taxes and used initials so as to avoid violations of official secrets. The results of this study indicate that the effective tax rate has an influence but is not significant on tax avoidance. This shows that the effective tax rate or large tax burden of companies, most of which are foreign owned, has not been able to encourage these companies to avoid tax. On the other hand, the existence of transactions with Tax Haven countries and the aggressiveness of transfer pricing have a positive and significant effect on corporate tax avoidance. These results indicate that there are transactions with affiliates in Tax Haven countries and the more aggressive the company is in its transfer pricing policy, it indicates that there is a strong motive to avoid tax.

DIRECTORATE GENERAL OF TAXES E-CONFERENCE INFORMATION SYSTEM FACE MATCH MODEL WITH AGILE SDLC METHOD

After the Covid-19 pandemic, offline activities began to take place again on a massive scale. At the Directorate of Information and Communication Technology, the Directorate General of Taxes, face-to-face activities, including meetings, have started to take place again. In meeting activities, problems often occur in the management and management of meetings, such as schedule discrepancies, inadequate participant attendance lists, and less than optimal monitoring of meeting activities. To overcome this problem, an information system is needed to assist the management and administration of meetings as well as monitoring of meetings by Administrative Subdivision staff. The Meeting Management and Monitoring Information System (e-Conference) is a web-based information system that consists of two applications, namely a frontend that uses the ReactJS library and a backend that uses the ExpressJS framework with the Agile Systems Development Life Cycle (SDLC) method with the Scrum development method. The modules in this system include the login module, meeting dashboard module, meeting room module, consumption module, equipment module, meeting materials module, attendance module and management module. In the attendance module there is a face match feature with TensorFlowjs technology which is used to validate the attendance of meeting participants who are DJP employees.

Analysis of Sales Ratio Assessment as a Test Tool for Accuracy of Determination of Tax Object Sales Value against Market Value Case Study In Kabandungan Village

This study aims to analyze the determination of the Tax Object Sales Value (NJOP) for land and buildings in Kabandungan Village, Kabandungan District, and examine the conformity of NJOP with market values. The method used is the Assessment Sales Ratio (ASR) which refers to the provisions established by the Directorate General of Taxes and the International Association of Assessing Officers (IAAO). Primary data was obtained from the Tax Office Pratama Kabupaten Sukabumi and the Kabandungan Village Office. The analysis results indicate variations in the level of conformity between NJOP and market values among the different hamlets in Kabandungan Village. While some hamlets achieve a good level of accuracy, others still fall short of the established standards. Therefore, it is recommended to review the ASR method, conduct further studies on factors influencing NJOP determination, improve coordination among relevant institutions, update and maintain accurate data, and implement training and capacity building in property assessment. This research contributes to understanding and improving the NJOP determination process in Kabandungan Village.

Legal Protection Efforts for Taxpayers in the Tax Dispute Resolution Mechanism

Tax is one of the income of the state treasury as an instrument of development with the ultimate goal of people's welfare and prosperity. Rather than that, paying taxes is a mandatory payment for all Indonesian citizens which is coercive by using a self-assessment system that focuses on taxpayer awareness in determining the amount of tax owed to taxpayers. Over time, many tax disputes have occurred in Indonesia. A tax dispute is a problem that arises as a result of a discrepancy in terms of tax collection with tax regulations, causing a dispute regarding the implementation of tax regulations. Legal protection for taxpayers in the settlement of tax disputes based on the taxation law also serves as the basis and legal basis for the parties to resolve tax disputes. Then the parties involved in the tax dispute are the taxpayer and the Directorate General of Taxes (DGT). With the existence of tax disputes, efforts to protect tax law arise which can be resolved by various dispute resolution mechanisms, namely filing lawsuits, appeals, arbitration, review, and arbitration. As, the role of institutions such as tax courts and arbitration bodies in providing legal protection to taxpayers in tax disputes.

Implementation of Naïve Bayes Algorithm in Sentiment Analysis of Twitter Social Media Users Regarding Their Interest to Pay the Tax

Since 2008, tax revenue has failed to reach the target set in the State Budget each year. Until 2021, tax revenue managed to reach the target that had been targeted in the 2021 state budget. In the midst of improving tax revenue, towards the end of February 2023, a case involving the son of a Directorate General of Taxes (DGT) that made the father called by the Corruption Eradication Commission (CEC) to be asked for an explanation of his assets. After the case, there were many calls in the community to stop paying taxes, which was assessed by Tauhid Ahmad as Executive Director of Indef as a form of decreased trust in tax collecting institutions. This can affect the amount of revenue from taxes because trust in the government is one of the factors that tend to affect public compliance in paying taxes. Which can affect the amount of revenue from taxes because trust in the government is one of the factors that tend to affect public compliance in paying taxes. One of the crowded calls is the pros and cons of the tax boycott movement on Twitter. With the pros and cWith the pros and cons of the movement that can affect tax revenues on Twitter social media, an assessment based on sentiment analysis is needed which is divided into positive, neutral, or negative categories. Sentiment analysis in this research is carried out using three variations of Naïve Bayes assisted by the TF-IDF word weighting model, namely Gaussian Naïve Bayes, Multinomial Naïve Bayes, and Bernoulli Naïve Bayes. Then Confussion Matrix is used to evaluate the model by obtaining the accuracy, precission, recall, and f1-score values and the use of Synthetic Minority Oversampling Technique (SMOTE) to handle unbalanced data. The results of this study on unbalanced data, the implementation of Bernoulli Naïve Bayes using the SMOTE technique on a dataset comparison of 80:20 resulted in better performance than the variations of Gaussian and Multinomial Naïve Bayes with accuracy results of 91.03%, precision, 71.11%, recall 71.43%, and f1-score of 71.18%.

THE ROLE OF TAX KNOWLEDGE AS A MODERATION IN THE RELATIONSHIP OF TAX SANCTIONS, TAX AUDIT, AND TAX AMNESTY TOWARDS CORPORATE TAX COMPLIANCE

Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 Paragraph 1 it states that tax is a mandatory contribution to the state owed by individuals or entities that are coercive under the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people. Therefore, taxpayer compliance in submitting reports and paying their tax obligations is highly expected to increase state revenues from taxes. This research was conducted to determine the effect of tax sanctions, tax audits and tax amnesty on corporate tax compliance in the South Nias Regency with tax knowledge as a moderating variable. Determination of the sample in the study was carried out using the random sampling method, with the number of samples used in the study as many as 60 business entities in South Nias Regency which were registered through the Gunungsitoli KP2KP. The results of the path coefficient test show that tax sanctions and tax audits do not affect tax compliance. Tax sanctions do not have a significant effect on corporate taxpayer compliance in South Nias Regency because the level of taxpayer compliance in South Nias Regency registered at KP2KP Gunungsitoli is increasing due to public awareness of the importance of taxes to help increase state revenue and will have an impact on the improvement and development of infrastructure that will be enjoyed again by the community. Tax audits that have no effect on tax compliance are due to the better tax awareness of the community in South Nias Regency so that community compliance to fulfill their tax obligations has been carried out voluntarily. Tax amnesty has a significant effect on corporate tax compliance in South Nias Regency. The policy of implementing tax amnesty is very good to provide opportunities for taxpayers who have long hidden their assets and deliberately not reporting their tax obligations due to the fines that will be paid as a result of these violations. Tax knowledge is not able to moderate the relationship between tax sanctions, tax audits, and tax amnesty on tax compliance. The increasing level of corporate tax compliance in South Nias Regency in an action taken by taxpayers voluntarily due to awareness that arises within themselves to fulfill their tax obligations. Tax knowledge of taxpayers does not play a role or weaken the relationship between tax audits on tax compliance in South Nias Regency. Apart from being caused by ineffective tax audits carried out by tax auditors, it also caused by good tax awareness of corporate taxpayers in South Nias Regency so that taxpayers carry out their tax obligations based on the tax provisions enacted. The increased compliance of corporate taxpayers is influenced by the tax amnesty policy implemented by the Directorate General of Taxes.