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All Journal Income Journal: Accounting, Management and Economic Research
Enya Sastia
Politeknik Bosowa
Economics, Econometrics & Finance Education Other

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Analisis Kinerja Relawan Pajak Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kota Makassar Enya Sastia; Veronika Sari Den Ka; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

A tax volunteer is someone who voluntarily contributes his time, energy, thoughts, and expertise to play an active role in tax education activities (PER-12/PJ/2021). The purpose of this study was to determine the performance of tax volunteers in Makassar City and to find out the obstacles in implementing the tax volunteer program in Makassar City. This type of research is qualitative research using primary data types and secondary data. . The research locations are in South Makassar Tax Office, West Makassar Tex Offeice ,North Makassar Tex Offeice. The results of this study show that the performance of tax volunteers in improving taxpayer compliance in Makassar City is 1) Integrity in the form of introducing themselves to the culture of 3S Smile, Sapah, Salam and being responsible in carrying out their duties and functions, 2) Commitment in the form of carrying out tasks until completion, 3) Professionalism, namely professionalism in carrying out duties, 4) Good service in improving taxpayer compliance, 5) Cooperation in the form of working with a good team in carrying out annual tax return assistance. The obstacle faced by tax volunteers in Makassar City is the lack of devices where the number of tax volunteers is more than the available devices. The performance of tax volunteers can be through the initiative of tax volunteers to help tax employees carry out their duties
Co-Authors Imron Burhan Veronika Sari Den Ka