Kebijakan Inklusi Kesadaran Pajak dan Strategi Komunikasi DJP: Studi Kasus Program Pajak Bertutur
DOI:
https://doi.org/10.18196/jati.v5i1.13814Keywords:
Pajak Bertutur, DJP, Komunikasi Strategis, Edukasi PajakAbstract
Banyak riset menemukan bahwa semakin sering edukasi pajak dilakukan suatu negara, semakin tinggi tingkat kepatuhan pajak di negara tersebut. Program Pajak Bertutur adalah bagian dari Inklusi Kesadaran Pajak. Dengan mengadaptasi konsep komunikasi strategis dari Argenti, dkk (2005), artikel ini difokuskan untuk mengevaluasi program Pajak Bertutur yang dikembangkan dan dijalankan oleh Direktorat Jenderal Pajak (DJP) sebagai strategi komunikasi untuk meningkatkan kesadaran inklusi pajak dan kepatuhan pembayaran pajak dan sejauh mana program tersebut dapat sebagai komunikasi strategis terbaik yang dilakukan oleh DJP untuk tujuan tersebut. Hasil penelitian ini menunjukkan bahwa program tersebut merupakan bentuk tindakan strategi komunikasi yang dilakukan oleh DJP untuk meningkatkan kesadaran inklusi pajak dan menyediakan literasi kesadaran pajak bagi para guru serta murid dari jenjang Sekolah Dasar hingga Perguruan Tinggi. Harapannya, DJP akan memperoleh kepatuhan pajak sukarela yang tinggi di masa depan. Penelitian ini juga mengindikasikan bahwa program tersebut dapat dikategorikan sebagai komunikasi strategis terbaik DJP untuk mencapai tujuan tersebut.References
Ahmad, J. (2018). Desain Penelitian Analisis Isi (Content Analysis). ResearchGate, (June), 1–20. https://doi.org/10.13140/RG.2.2.12201.08804
Alm, J., & Malézieux, A. (2020). 40 years of tax evasion games: a meta-analysis. Experimental Economics, 24(3), 699–750. https://doi.org/10.1007/s10683-020-09679-3
Argenti, P. A., Howell, R. A., & Beck, K. A. (2005). The Strategic Communication Imperative. MIT SLOAN Management Review, 46(3), 83-89+93. https://doi.org/10.1002/pen.24648
Collins, J. C., & Porras, J. I. (1997). Built To Last: Successful Habits on Visionary Companies. New York: Harper Collins.
Creswell, W. J., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative and Mixed Methods Approaches (5th ed.). Los Angeles: Sage Publications.
Darussalam. (2020). Membangun Moral Pajak. Retrieved October 9, 2021, from https://news.ddtc.co.id/membangun-moral-pajak-23197
DDTC. (2017). Pesan dari Pajak Bertutur. Retrieved October 8, 2021, from https://news.ddtc.co.id/pesan-dari-pajak-bertutur-10702?page_y=800
DJP. (2020). Rencana Strategis Direktorat Jenderal Pajak 2020-2024. Jakarta: DJP.
Fitriani, F. F. (2020). Bank Dunia: Rasio Pajak Indonesia Paling Rendah di Antara Negara Berkembang. Retrieved October 9, 2021, from https://ekonomi.bisnis.com/read/20200622/9/1255978/bank-dunia-rasio-pajak-indonesia-paling-rendah-di-antara-negara-berkembang
Hallahan, K., Holtzhausen, D., Van, B., & Florida, S. (2007). International Journal of Defining Strategic Communication, (May 2013), 3–35.
Hamid, N. A., Ismail, I. S., Yunus, N., Jali, M. N., & Rosly, A. S. (2022). Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach. Universal Journal of Accounting and Finance, 10(1), 231–242. https://doi.org/10.13189/ujaf.2022.100124
Heriyanto. (2018). Thematic Analysis sebagai Metode Menganalisa Data untuk. Anuva, 2(3), 317–324.
Huber, M. M., Shaffer, R., Castrigano, R., & Robson, G. S. (2021). A history of tax education and the adoption of the aicpa model tax curriculum. Advances in Accounting Education: Teaching and Curriculum Innovations. https://doi.org/10.1108/S1085-462220210000025012
Keogh, S.-K., & Tynan, A. (2012). Tax education: A study of civic responsibility among Irish children. In Proceedings of the European Conference on e-Government, ECEG (pp. 387–394). Irish Revenue Commissioners, Dublin, Ireland.
Kevin, A. (2019). Miris! Ternyata Tax Ratio Indonesia Terendah di Asia Pasifik. Retrieved October 9, 2021, from https://www.cnbcindonesia.com/news/20190726094730-4-87743/miris-ternyata-tax-ratio-indonesia-terendah-di-asia-pasifik
Krippendorff, K. (1991). Content Analysis: an introduction ot its Methodology. London: Sage Publications.
Kwok, B. Y. S., & Yip, R. W. Y. (2018). Is Tax Education Good or Evil for Boosting Tax Compliance? Evidence from Hong Kong. Asian Economic Journal, 32(4), 359–386. https://doi.org/10.1111/asej.12163
Mason, R. (1987). A Communication Model of Taxpayer Honesty. Law & Policy, 9(3), 246–258. https://doi.org/10.1111/j.1467-9930.1987.tb00410.x
Muhammad, H. I. (2017). Pajak Bertutur, Langkah Awal Menuju Indonesia Emas 2045. Retrieved October 9, 2021, from https://majalahpajak.net/pajak-bertutur-langkah-awal-menuju-indonesia-emas-2045/
Nektaria, B. W. (2020). Strategi Komunikasi Kantor Direktorat Jenderal Pajak Nusa Tenggara Terhadap Program Inklusi Kesadaran Pajak Tahun 2018/2019 Di Kota Mataram. UIN Mataram.
Nugraheni, A. P., Sunaningsih, S. N., & Khabibah, N. A. (2020). Peran Konsultan Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Terapan Indonesia, 4(1), 49–58.
Putri, D. Y. (2019). Pengaruh Komunikasi Persuasif Penyuluh Tax Goes To Campus Terhadap Kesadaran Hukum Perpajakan Mahasiswa. Universitas Sriwijaya. Retrieved from https://repository.unsri.ac.id/13225/
Sembiring, L. J. (2021). Ya Tuhan! 12 Tahun RI Tak Pernah Capai Target Pajak. Retrieved October 9, 2021, from https://www.cnbcindonesia.com/news/20210128154652-4-219466/ya-tuhan-12-tahun-ri-tak-pernah-capai-target-pajak
Setiawan, D. A. (2021). Riset UI Sebutkan Edukasi Terbukti Tingkatkan Kesadaran Pajak. Retrieved October 17, 2021, from https://news.ddtc.co.id/riset-ui-sebutkan-edukasi-terbukti-tingkatkan-kesadaran-pajak-32281
Shakhbanova, S. R., Tolchinskaya, M. N., & Yalmaev, R. A. (2021). Enhancing Tax Literacy to Ensure High Entrepreneurial Tax Culture. Lecture Notes in Networks and Systems. Dagestan State University, Makhachkala, Russian Federation. https://doi.org/10.1007/978-3-030-80485-5_59
Sutrisno, & Setyowati, M. S. (2017). Tax education program for teachers in high schools to enhance voluntary tax compliance. Turkish Online Journal of Educational Technology, 2017(November Special Issue IETC), 662–670.
Thomas, V. F. (2021). OECD: Rasio Pajak Indonesia Salah Satu yang Terendah di Dunia. Retrieved October 9, 2021, from https://tirto.id/oecd-rasio-pajak-indonesia-salah-satu-yang-terendah-di-dunia-gbiC
Winartati, A. S., & Setyowati, M. S. (2016). Implementation of tax education on elementary school students as an effort to raise tax awareness in Directorate General of Taxes Regional Office for West Java II. Turkish Online Journal of Educational Technology, 2016, 1183–1189.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Copyright Agreement and License
In order to be accepted and published by Jati: Jurnal Akuntansi Terapan Indonesia, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to the following terms:
The copyright of received articles shall be assigned to Jati: Jurnal Akuntansi Terapan Indonesia as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints). Jati: Jurnal Akuntansi Terapan Indonesia maintain the publishing rights to the published articles. Authors are permitted to disseminate published articles by sharing the link/DOI of the article at Jati: Jurnal Akuntansi Terapan Indonesia. Author are allowed to use their articles for any legal purposes deemed necessary without written permission from Jati: Jurnal Akuntansi Terapan Indonesia with an acknowledgment of initial publication to this journal
License
All articles published in Jati: Jurnal Akuntansi Terapan Indonesia are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC-BY-NC).