2021年KPP PRATAMA JEMBER提高个人纳税人合规性的税收社会化活动分析

IF 2.1 Q3 BUSINESS

Journal of Entrepreneurship Pub Date : 2023-02-27 DOI:10.56943/joe.v2i1.278

Adhelvia Velati, Drs. Eko Pudjolaksono

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引用次数: 0

摘要

税收社会化活动是KPP Pratama Jember的一项努力，该活动包括税务课程、研讨会和讲习班，并通过Instagram等社交媒体开展外展活动。本研究旨在发现KPP Pratama Jember在提高纳税人合规性方面开展的社会化活动，这些社会化活动的有效性，遇到的障碍，以及这些社会化活动的影响。本研究采用定性描述方法，主要数据来自KPP Pratama Jember官员的访谈。本研究使用的数据为2021年的数据。本研究结果表明，KPP Pratama Jember有与税收社会化相关的计划，称为税收教育。该节目由两种节目模式组成:常规和偶然或主题。KPP Pratama Jember面临的障碍有内部障碍和外部障碍。KPP Pratama Jember对纳税人合规的社会化计划的有效性是相当有效的。KPP Pratama Jember的社会化项目对纳税人合规的影响非常好。

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THE ANALYSIS OF TAXATION SOCIALIZATION ACTIVITIES TO INCREASE COMPLIANCE OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA JEMBER IN 2021

The tax socialization activity is one of the efforts to make it easier for the public to calculate, pay and report taxes at KPP Pratama Jember, which includes tax classes, seminars, and workshops and conducts outreach activities through social media such as Instagram. This research aims to discover the socialization activities carried out by KPP Pratama Jember in increasing taxpayer compliance, the effectiveness of these socialization activities, the obstacles encountered, and the impact of these socialization activities. This study used a qualitative descriptive method with primary data from interviews with KPP Pratama Jember officials. The data used in this study is data for 2021. The results of this study indicate that KPP Pratama Jember has programs related to tax socialization, referred to as Tax Education. This program consists of two program models: routine and incidental or thematic. There are obstacles faced by KPP Pratama Jember, namely internal obstacles and external obstacles. The effectiveness of the socialization program at KPP Pratama Jember towards taxpayer compliance is quite effective. The impact of the socialization program at KPP Pratama Jember on taxpayer compliance is excellent.

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来源期刊

Journal of Entrepreneurship BUSINESS-

CiteScore

3.30

自引率

7.40%

发文量

期刊介绍： The Journal of Entrepreneurship is a multidisciplinary forum for the publication of articles and research and discussion of issues that bear upon and enfold the field of entrepreneurship. Topics appropriate and related to entrepreneurship include intrapreneurship, managership, organisational behaviour, leadership, motivation, training and ethical/ moral notions guiding entrepreneurial behaviour. Disciplinary boundaries that straddle entrepreneurship theory and research include economics, psychology, sociology, anthropology, history, management and others. The journal particularly welcomes articles that advance our understanding of entrepreneurship phenomenon across different national and cultural contexts. Articles should be well articulated and substantive. The journal is peer-reviewed.