Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes
Khairul Muluk
Faculty of Administrative Science Brawijaya University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of The Effect of Peer's Compliance Information on Tax Compliance Decisions Irwan Aribowo; Nadia Fajriani; Laily Rofi’ah; Agus Suryono; Khairul Muluk; Andy Fefta Wijaya
Iapa Proceedings Conference 2020: Proceedings IAPA Annual Conference
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2020.402

Abstract

Taxpayers are an important factor in the self-assessment system. The peer effect is one of the ways to gain taxpayers’ compliance. This study tries to explore the relationship between peer’s information and tax decisions on individual taxpayers. This study is based on experimental methods to determine the effect of information on individual behavior. The result showed that there was a significant influence between peer’s information and taxpayer decisions. Moreover, the compliance depends on what information is provided. The statistical method discovers that both filing and reporting information affect the taxpayer’s decisions. The Directorate General of Taxes can take advantage of peer’s information in conducting socialization and counseling in a segmented manner with the help of pillars of social norms. This action is expected to have an impact on individual taxpayers with the same background or level and is expected to create constant tax information in the near future.
CONSIDERING STRATEGIC FORMULATION FOR TAX REVENUE ENHANCEMENT IN DIRECTORATE GENERAL OF TAXES Irwan Aribowo Aribowo; Agus Suryono; Khairul Muluk; Andy Fefta Wijaya
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Directorate General of Taxes (DGT) as a large organization certainly has directions and goals to be achieved. The main objective of the DGT is to achieve the tax revenue target. This main objective is set by the DGT to support the national development priority agenda. To achieve the main objective of DGT, a strategic formulation was considered out. This study aims to consider the importance of strategic formulations for DGT to increase tax revenue. This research is based on qualitative methods and descriptive analysis based on the actualization of strategic planning at DGT. The results of the study indicate that the strategic formulation is important for DGT to increase tax revenue, by: a). considering environmental realities, available resources and capacities; b) setting overall strategic objectives; c). identify the organization's mandate, clarify the vision, mission and values of the organization; d). assessing the external and internal environment; e) identify problems facing the organization, formulate and select strategies; and f) reassessing the strategy and strategic planning process.
Co-Authors Agus Suryono Andy Fefta Wijaya Irwan Aribowo Irwan Aribowo Aribowo Laily Rofi’ah Nadia Fajriani