Storytelling Case Study: How to Win a Tax Dispute Against Tax Authority?

Qadri, Resi Ariyasa; Fatmawati, .

doi:10.31092/jpkn.v2i2.1118

Cited by 3 publications

(2 citation statements)

References 18 publications

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“…Respondents in this study were selected to encompass a broad array of roles within KPP Pratama Muara Bungo, aiming to encapsulate a wide range of perspectives and experiences pertinent to the workplace. This selection strategy facilitated the accumulation of diverse, in-depth data, encapsulating the multifarious aspects and intricacies involved in the PSIAP implementation (Qadri & Fatmawati, 2021;Supatmi, 2019).…”

Section: Methodsmentioning

confidence: 99%

Unveiling the “Five Catalysts” for the Success of the Core Tax Project

Juwita,

Qadri

2024

Educoretax

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The objective of this investigation is to evaluate the determinants impacting the efficacy of the Volume III tax reform, specifically the implementation of the Core Tax Administration System, among employees as primary users of these system enhancements. Employing a qualitative case study methodology, this research scrutinizes the experiences of staff at the Small Tax Office of Muara Bungo. Utilizing both primary data, derived from questionnaires and interviews, and secondary data, sourced from an extensive literature review, this study employs thematic analysis to dissect the data. The findings identify five critical factors influencing the successful implementation of the Core Tax Administration System Update. These insights aim to inform the Directorate General of Taxes about critical considerations necessary for augmenting preparedness and optimizing the execution of tax reform initiatives.

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Section: Methodsmentioning

confidence: 99%

Unveiling the “Five Catalysts” for the Success of the Core Tax Project

Juwita,

Qadri

2024

Educoretax

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“…Tabel I Perkembangan Data Penerimaan Target Dan Realisasi Pajak Daerah Kota DKI Jakarta Periode Disinilah peran Pemerintah Daerah Kota DKI Jakarta mengimplementasikan upaya -upaya melalui edukasi dan informasi yang jelas guna mencapai Realisasi atau Penerimaan Pajak Daerah melalui aplikasi secara maksimal terlebih lagi dalam situasi pandemi Covid 19 saat ini dimana pemerintah menganjurkan untuk tidak melakukan kegiatan berkumpul (Budianti & Khirstina, 2018;Firmansyah, 2020;Qadri & Fatmawati, 2021;Simamora & Rahayu, 2020).…”

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Efektivitas Sistem Online Pelayanan Badan Pendapatan Daerah (BAPENDA) Jakarta Dalam Optimalisasi Penerimaan Pajak Dan Retribusi Daerah

Rulandari

D.S.

2023

Jurnal Politik dan Pemerintahan Daerah

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Penelitian ini bertujuan untuk mengetahui efektivitas sistem pelayanan pajak pada aplikasi dalam penerimaan pajak daerah dan retribusi daerah, Jenis penelitian ini adalah penelitian kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan triangulasi, reduksi data, penyajian data, dan verifikasi data. Hasil penelitian menunjukan berdasarkan target penerimaan pajak daerah dan retiribusi daerah dapat dikatakan efektif, akan tetapi berdasarkan jumlah wajib pajak yang memanfaatkan aplikasi tersebut masih sangat minim.

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Examining the Factors That Affect the Loss of Tax Disputes in the Tax Court

Sari

Qibthiyyah

2022

Acc. Fin. Review

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Objective - The high tax administration loss rate sparked various speculations in Society. This study aims to determine the factors that led to the defeat of the tax administration in the Indonesian Tax Court. Methodology/Technique – Simple random sampling is used to obtain 1,000 samples of decisions on appeal disputes which is three times the minimum sample size. The logit model is used to find out whether the independent variable affects the dependent variable. The linear probability model is also used to test whether the Logit Model is robust. Findings - The estimation of results shows that the interaction between the tax dispute resolution period and the type of tax, as well as the number of representatives of the tax authorities, had a positive and significant impact on the loss of the tax administration in the prosecution. Novelty - No economic study has comprehensively analyzed the determinants of administrative defeat in the Indonesian Tax Court. This study uses data that have not been used in previous studies. The information includes evidence at audits/objections and appeals, types of taxes, tax dispute resolution periods, interactions between dispute resolution periods and evidence at audits/objections and requests, interactions between dispute resolution periods and types of taxes, interactions between periods dispute resolution, types of taxes and evidence at examination/objection and appeal, initial value, gender of judges, representatives of taxpayers and representatives of tax authorities in court. Type of Paper: Empirical JEL Classification: G18, K41 Keywords: Tax dispute; appeal decision; influencing factors; Tax Authorities defeat; Tax Court Reference to this paper should be referred to as follows: Sari, M.N; Qibthiyyah, R.M. (2022). Examining the Factors That Affect the Loss of Tax Disputes in the Tax Court, Acc. Fin. Review, 7(2), 97 – 112. https://doi.org/10.35609/afr.2022.7.2(3)

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Storytelling Case Study: How to Win a Tax Dispute Against Tax Authority?

Cited by 3 publications

References 18 publications

Unveiling the “Five Catalysts” for the Success of the Core Tax Project

Unveiling the “Five Catalysts” for the Success of the Core Tax Project

Efektivitas Sistem Online Pelayanan Badan Pendapatan Daerah (BAPENDA) Jakarta Dalam Optimalisasi Penerimaan Pajak Dan Retribusi Daerah

Examining the Factors That Affect the Loss of Tax Disputes in the Tax Court

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