Reformasi Administrasi Dan Karakter Bangsa :  Sebuah Kajian Konseptual

Irawan, Bambang

doi:10.31334/trans.v6i2.35

Cited by 1 publication

(2 citation statements)

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“…This has implications for increasing the understanding of all stakeholders regarding tax reform related to the use of tax administration policy choices implemented by a representative and capable Taxation Agency. Irawan (2014) developed the concept of Hahn-Been Lee (1976) which categorizes administrative reforms into three groups. First, procedural reforms that aim to improve public order, in the form of procedural reforms by designing routine government procedures to carry out development.…”

Section: State Building Perspectivementioning

confidence: 99%

“…Indonesia's tax ratio which has a downward trend in the last seven years (https://www.pajak.go.id/id/86-rasio-pajak-tax-ratio-dari-masa-ke-masa), explains that there needs to be a change significantly related to the tax position as an instrument of continuous administration and policy improvement. The reform has the intention of a change without damage or to maintain (Irawan, 2014). The reform process is not a radical change and in a short period, but it is a planned and gradual process.…”

Section: Introductionmentioning

confidence: 99%

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Indonesian Tax Reform: Inappropriate Policy Choices or Administrative Problems

Irawan

2019

proceedings

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Purpose -Tax reform in Indonesia has entered a new phase known as the third chapter of reform. This reform has been established out since 2017 and has a target until 2024. The current reform is the biggest in history because it involves changes in the five main pillars, namely organizations, Human Resources, Information Technology and Databases, Business Processes, and Tax Regulations. The purpose of the article is to explore how taxation can accelerate representative democracy and how the tax institution can strengthen the capacity of the government in tax collection. Design/methodology/approach-This article uses a conceptual approach that is rooted in the tax reform, administration, and tax policy literature. Findings -The contribution of this article is twofold. First, it provides a concept of tax reform to accelerate representative democracy by tax administration and policy. Second, this paper examines the policy choices of tax institutions to strengthen the capacity of the government in tax collection. Practical implications -This article helps tax institutions, researchers, and policymakers better understand the implications of tax reform by using appropriate policy choice and tax administration implemented by tax institutions.

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Section: State Building Perspectivementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%