Public Administration Concern for Social Values, Can it Improve Tax Compliance? (Tax Office Studies in Indonesia)

Utomo, Rachmad; Sumartono, Sumartono; Haryono, Bambang Santoso; Noor, Irwan

doi:10.2139/ssrn.3786015

Cited by 1 publication

(3 citation statements)

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“…This can be carried out in the form of training that contains lessons to improve the quality of income capacity, or bazaars conducted to facilitate them in promoting products to taxpayers who report tax documents to the tax office; and so forth. Utomo (2021) suggests several programs that can be implemented in BDS as a series to conduct tax socialization. This can be seen in Table 1.…”

Section: The Role Of Bds In Increasing Tax Knowledge To Encourage Tax...mentioning

confidence: 99%

“…The event platform is used as a seminar, training, or bazaar. All of them aim to make SMEs aware, through events like this social values and civic norms are instilled (Utomo, 2021).…”

Section: The Role Of Bds In Increasing Tax Knowledge To Encourage Tax...mentioning

confidence: 99%

“…Through the implementation of the BDS program, MSMEs are expected to understand that the state budget derived from taxes will also be returned to them in the form of business development services. The value of social justice is introduced, so that the idea is embedded that MSMEs not only enjoy tax money but are also motivated to pay their taxes (Utomo, 2021).…”

Section: The Role Of Bds In Increasing Tax Knowledge To Encourage Tax...mentioning

confidence: 99%

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Analysis of Business Development Services in Improving Taxpayer Compliance of Micro, Small and Medium Enterprises

Andrean

Setyowati²

2022

J. Public Policy

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This study aims to analyze the role of implementing business development services (BDS) to improve the tax compliance of MSME taxpayers. To do this, a qualitative approach with the Library Research method is used. Data is collected by reviewing journals, conference publications, books, and other sources related to the research problem, such as news from credible sources, as well as final project research from another relevant research. The results of the study show that Business Development Services (BDS) is a form of business development services that facilitates MSME actors to grow. In Indonesia, the Director General of Taxes uses this program to encourage tax compliance by integrating it with tax socialization. This program then provides various event platforms that increase tax knowledge and perceptions of tax justice. The implication for the Tax Office is to be able to develop a BDS program that is as attractive as possible for MSMEs. This study provides originality as the first qualitative study to investigate the effect of BDS on tax compliance.

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Section: The Role Of Bds In Increasing Tax Knowledge To Encourage Tax...mentioning

confidence: 99%

“…The event platform is used as a seminar, training, or bazaar. All of them aim to make SMEs aware, through events like this social values and civic norms are instilled (Utomo, 2021).…”

Section: The Role Of Bds In Increasing Tax Knowledge To Encourage Tax...mentioning

confidence: 99%

Section: The Role Of Bds In Increasing Tax Knowledge To Encourage Tax...mentioning

confidence: 99%

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Analysis of Business Development Services in Improving Taxpayer Compliance of Micro, Small and Medium Enterprises

Andrean

Setyowati²

2022

J. Public Policy

View full text Add to dashboard Cite

show abstract

Public Administration Concern for Social Values, Can it Improve Tax Compliance? (Tax Office Studies in Indonesia)

Cited by 1 publication

References 0 publications

Analysis of Business Development Services in Improving Taxpayer Compliance of Micro, Small and Medium Enterprises

Analysis of Business Development Services in Improving Taxpayer Compliance of Micro, Small and Medium Enterprises

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