Journal of Indonesian Legal Studies
Vol 3 No 1 (2018): Implementation of Laws and Regulations: Finding Justice and Legal Certainty

The Implementation of Bureaucratic Reform Pillars in Increasing Taxpayer Compliance at Semarang Tax Service Office

Suwandoko, Suwandoko (Unknown)
Rodiyah, Rodiyah (Unknown)



Article Info

Publish Date
22 May 2018

Abstract

Semarang City Tax Office which has the main task to collect the tax revenue in the context of national development, then the Semarang Tax Office Associate implemented bureaucratic reform pillars in improving tax compliance. This paper examined the compliance of taxpayer in the theory of bureaucratic reform. The paper emphasized that the urgency of the implementation of bureaucratic reform pillars at the Semarang Tax Office, which consists of philosophical, sociological and juridical aspects. The implementation of bureaucratic reform pillars in improving taxpayer compliance at Semarang Tax Office was examined by the implementation model of bureaucratic which influences the bureaucratic reform pillars, which indicates that taxpayer compliance level is less than optimal. The obstacles were employees who are less than optimal in the field of taxation and taxpayers who are less obedient in payment and tax reporting. The efforts did through the socialization of the bureaucratic reform pillars implementation to employees and taxpayers to improve taxpayer compliance and tax revenue.

Copyrights © 2018






Journal Info

Abbrev

jils

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

LEGAL scholars have been discussing two important roles of law: social control and social engineering. As a social control, law is designed and introduced to control the behaviours of society members in accordance with particular values and norms agreed upon by the community. In this context, the ...