Analysis Of The Effectiveness Of Law Enforcement In The Framework Of Improving Taxpayer Compliance At Jakarta Kelapa Gading Service Office
DOI:
https://doi.org/10.61194/law.v1i1.45Keywords:
Supervision, Examination, Investigation, Tax CollectionAbstract
The purpose of this study is to determine the effectiveness of law enforcement in order to increase taxpayer compliance at the Jakarta Kelapa Gading service office. Tax law enforcement is carried out by way of supervision, tax audit, tax investigation, and tax collection. This study uses a qualitative method with a descriptive approach. Based on the results of this study, there are still taxpayers who have not carried out their obligations in reporting SPT and paying their taxes, so that taxpayers are still subject to administrative sanctions.
References
Amri, Syaiful, Hafizin, Satriawan, et al. 2022. Introduction to Management Science. West Nusa Tenggara: Seval Publishers.
Ayza, Bustamar. 2017. Indonesian Tax Law. Jakarta: PT. Fajar Interpratama Mandiri.
Beni Pekei. 2016. Concept and Analysis of the Effectiveness of Regional Financial Management in the Era of Autonomy. Book I. Central Jakarta: Taushia
Bohari. 2016. Introduction to Tax Law. Jakarta: PT. RajaGrafindo Persada. Eddy, Pelupessy and Tri Yanuaria. 2018. Introduction to Tax Law. Poor:CV. Intrans imagery is aligned.
Harjo, Dwikora. 2014. Indonesian Taxation Theory and Cases. Media discourse partner: Jakarta.
Harjo, Dwikora. Rulandari, Noviantita. 2022. Textbook of Wisely Implementing Tax Management. Deepublish: Yogyakarta.
Juharni. 2015. Introduction to the Science of State Administration. Makassar: CV. Legitimate Media.
Kacaribu, Alemina Henuk. 2020. Introduction to Administrative Science. Yogyakarta: CV. Andi Offset.
Mardiasmo. 2016. Taxation Revised Edition 2016. Yogyakarta: Adi Publishers.
Mardiasmo. 2018. Taxation Revised Edition 2018. Yogyakarta: Adi Publishers.
Pohan, Chairil Anwar. 2014. Introduction to Taxation: Theories and Concepts of Tax Law. Jakarta: Mitra Wacana Media.2017. Introduction to Taxation 2nd Edition. Jakarta: Mitra Wacana Media. Rahman, Abdul. 2022. Guidelines for the Implementation of Tax Administration.Bandung: Nuances of Scholar
Rahman, Mariati. 2017. Administrative Sciences. Makassar: CV. Legitimate Media. Rahayu, Siti Kurnia. 2014. Indonesian Taxation: Concepts and Aspects
Formal. Yogyakarta: Graha Ilmu
Rahayu, S.K 2017. Taxation (Formal Concepts and Aspects). Bandung: Engineering Science.
Rahayu, Siti Kurnia. 2017. Taxation Concepts and Formal Aspects.
Bandung: Engineering Science.
Official, Siti. 2019. Taxation: Theory &; Case. Eleventh edition. Jakarta: Salembe Four
Revida, Erika, A. Nurrochman Hidayatulloh, Irwan Kurniawan Spetjono, Ady Hermawansyah, Bonaraja Purba and et al. 2020. Theory of Public Administration Science. North Sumatra: Yayasan Kita Tulis.
S, M, Farouq. 2018. Tax Law in Indonesia. Jakarta: Kencana. Siswanto, H.B. 2021. Introduction to Management. Jakarta: Bumi Aksara. Afternoon, Udin R. Sobirin. 2017. Public Policy. Makassar: CV. Legitimate Media.
Sugiyono. 2022. Qualitative, Quantitative, and R&D Research Methods Second edition. Bandung: CV Alfabeta.
Yukianto, A. H. Rahadian, Dian Wahyudin. 2023. Public Policy. Jakarta: LPPM Institut Stiami.
Aprilia, W. A. N. U. A., Datrini, L. K., &; Amlayasa, A. A. B. (2022).
TAXPAYER COMPLIANCE IN FULFILLING OBLIGATIONS
TAXATION OF PRIVATE PERSONS. Journal of Environment & Development, 6(1). https://ejournal.warmadewa.ac.id/index.php/wicaksana
Budiana, U., &; Saidi, M. D. (2020). Effectiveness of Tax Law Enforcement for Hotel Taxpayers. Al-Azhar Islamic Law Review, 2(1), 54–65. https://doi.org/10.37146/ailrev.v2i1.39
Cahyono, B. (2020). LEGAL ASPECTS OF PROVING WEB SCRAPING DOCUMENTS IN THE TAX COURT. NATIONAL SYMPOSIUM ON FINANCE, 1(2), 634–1115.
Dalimunthe, A. F., Ginting, B., Sunarmi, &; Barus, U. M. (2022).
Optimization of the Application of Hostage Taking (Gijzeling) as an Effort
Law Enforcement in Tax Revenue (Case Study of Hostage Taking at the Regional Office of the Directorate General of Taxes of North Sumatra I). Scientific Journal of Law Enforcement, 9(2), 207–218. https://doi.org/10.31289/jiph.v9i2.8295
Farida, Y., Madani, M., &; Tahir, N. (2022). THE EFFECTIVENESS OF TAX SERVICES AT THE OFFICE OF TAX COUNSELING AND CONSULTING SERVICES FORT REGENCY ISLANDS
SELAYAR. KIMAP (Scientific Studies of Public Administration Students), 3(3), 961–972.
Hibatullah, M. R., &; Rosman, A. (2022). CRIMINAL LAW ENFORCEMENT AGAINST DOUBLE TAXATION AVOIDANCE (DECISION STUDY NO. 1794/B/PK/Pjk/2018 AND DECISION STUDY NO.
/B/PK/Pjk/2018). Scientific Journal of Legal Sciences, 4(3), 417–430.
Janitra, R. A., &; Rahman, A. (2023). Analysis of Taxpayer Compliance After the Implementation of the Voluntary Disclosure Program at KPP Pratama Kudus. In Student Scientific Journal of Management (Vol. 5, Issue 1). https://jurnal.universitasputrabangsa.ac.id/index.php/jimmba/index
Joman, J. M. C. D., M, I. I. D., & Datrini, Am. S. and L. K. (2020).
The Effect of Compliance Costs, Tax Audit and the Application of E-SPT on Corporate Taxpayer Compliance at KPP Pratama Denpasar Barat. In Warmadewa Accounting Research Journal (Vol. 1, Issue 1).
Manueke, E., Kawulur, A. F., &; Tanor, L. A. O. (2021). ANALYSIS OF THE EFFECTIVENESS OF MSME TAXPAYER COMPLIANCE IN KELURAHAN
TUNING II. JAIM: Manado Journal of Accounting, 2(3), 388–394.
Monica, C. A. (2015). ANALYSIS OF FACTORS AFFECTING THE COMPLIANCE OF INDIVIDUAL TAXPAYERS
IN PAYING TAXES (Case Study at Surabaya Rungkut Primary Tax Service Office in Surabaya). http://www.pajak.go.id/
Tumanggor, P., Zulyadi, R., &; Siregar, T. (2023). Law Enforcement in Motor Vehicle Tax Collection Services (PKB) at the Office of the Regional Revenue Management Technical Implementation Unit (UPT PPD) Pandan, North Sumatra Province. Journal of Education, Humanities and Social Sciences (JEHSS), 5(3), 2012–2028. https://doi.org/10.34007/jehss.v5i3.1454
Utami Kharisma, C. (2017). PERCEPTIONS OF TAX LAW ENFORCEMENT AND TAXPAYER COMPLIANCE.
Widyasari, P. A., &; Satria, A. (2022). Qualitative Study on Taxation Knowledge and Compliance of Entrepreneur Taxpayers
Jastip Online. Journal of Accounting & Taxation Research (JRAP), 9(01), 136–145. https://doi.org/10.35838/jrap.2022.009.01.11
Zuraeva, M., &; Rulandari, N. (2020). Analysis of Tax Service Quality in order to Improve Taxpayer Compliance (Case Study of Kpp Pratama Jakarta Senen 2018). Journal of Vocational Tax (JUPASI), 2(1), 37–44. http://ojs.stiami.ac.id
