Journal of Accounting and Finance in Emerging Economies (Jun 2023)
Analysis of the Government's Strategy for the Community as Obey as Taxpayers Case Study: South Jakarta Area
Abstract
Purpose: This paper is an analysis of the south Jakarta government's strategy for the community to obey as taxpayers. Focus on taxpayers of the South Jakarta region whose government for a long time has not completely resolved these problems. Design/Methodology/Approach: This research which used by the author using descriptive qualitative methods. Descriptive research is a method that is carried out to find out the description, situation, a thing by describing it. Findings: With this South Jakarta regional government strategy, South Jakarta regional tax revenues experienced rapid growth of 28.79%, per June 2022. The DGT Regional Office said that tax revenue as of June 2022 was Rp. 36.27 trillion or 63.08% of the tax revenue target of Rp. 57.51 trillion. Implications/Originality/Value: The strategy of the South Jakarta government with the aim of enhancing the awareness of the people of South Jakarta in paying taxes is very appropriate. Other regions should also implement tax socialization to the local community every month, so that taxpayer awareness can be properly formed. This paper gives valuable reference to other regions to the existence of tax socialization or counseling becomes an education in itself for the community as well as increasing tax compliance through changes in the behavior of the taxpayer community so that they are more understanding, aware, and concerned about exercising their rights and fulfilling their tax obligations.
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