Proceedings of the 3rd Warmadewa Research and Development Seminar, WARDS 2020, 21 December 2020, Denpasar-Bali, Indonesia

Research Article

Commitment of Directorate General of Taxes To Build Public Trust in The Efforts to Achieve Target Tax Revenue

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  • @INPROCEEDINGS{10.4108/eai.21-12-2020.2305840,
        author={Ida I Dewa Ayu Manik Sastri and Ni Putu  Pertamawati and Luh Kade Datrini},
        title={Commitment of Directorate General of Taxes To Build Public Trust in The Efforts to Achieve Target Tax Revenue},
        proceedings={Proceedings of the 3rd Warmadewa Research and Development Seminar, WARDS 2020, 21 December 2020, Denpasar-Bali, Indonesia},
        publisher={EAI},
        proceedings_a={WARDS},
        year={2021},
        month={4},
        keywords={public trust; tax revenue target},
        doi={10.4108/eai.21-12-2020.2305840}
    }
    
  • Ida I Dewa Ayu Manik Sastri
    Ni Putu Pertamawati
    Luh Kade Datrini
    Year: 2021
    Commitment of Directorate General of Taxes To Build Public Trust in The Efforts to Achieve Target Tax Revenue
    WARDS
    EAI
    DOI: 10.4108/eai.21-12-2020.2305840
Ida I Dewa Ayu Manik Sastri1,*, Ni Putu Pertamawati1, Luh Kade Datrini1
  • 1: Universitas Warmadewa, Denpasar-Bali, Indonesia
*Contact email: maniksastri@gmail.com

Abstract

The implementation of governance and national development in Indonesia requires sustainable financing. The state revenue in 2019 amounted to 74.6% was received from taxes. This gives an indication that the taxation sector has a very crucial role in ensuring the sustainability of the life of the nation of the country, especially in realising a nation that is smart, prosperous, just and peaceful. Data at the Regional Office of the Directorate General of Taxes (Kanwil DJP) Bali shows that the percentage of the best achievement during the current period occurred in 2019, which was 94.35%. However, it is always a challenge for the Bali Regional Office of DJP to achieve the set targets. Various efforts have been made by the DPJ Bali over the past 5 years, started from Tax Amnesty to the draft Omnibus law (RUU Omnibus law). The public is already open to being able to access and watch what is taking place to the management of the state finances, both from the positive and negative sides, so that the DPJ needs to build public confidence that the finance department is able to account for the funds paid by the public through the DJP so that they are channeled according to plan. The method used in this research is interactive qualitative descriptive method. The results showed that DJP personnel must have high integrity, being more flexible in the service process, being always transparant to the public as well as being transparant in reporting the amount of tax revenue.