EVALUASI PELAKSANAAN PROGRAM PENGAMPUNAN PAJAK 2016 (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SURAKARTA DAN KANTOR PELAYANAN PAJAK PRATAMA BOYOLALI)

https://doi.org/10.22146/abis.v5i4.59241

Ahmad Jefri Adityas Wibawa(1*), Abdul Halim(2)

(1) Universitas Gadjah Mada,Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk mengevaluasi pelaksanaan program pengampunan pajak 2016 pada Kantor Pelayanan Pajak Pratama Surakarta dan Kantor Pelayanan Pajak Pratama Boyo-lali. Penelitian ini mengevaluasi pelaksanaan program pengampunan pajak tersebut pada kan-tor pelayanan pajak selaku pengemban amanah pelaksanaan program pengampunan pajak 2016. Salah satu teknik evaluasi pelaksanaan program tersebut ialah dengan mendalami dua daerah yang berbeda pencapaian targetnya secara signifikan di sebuah daerah Kantor Wila-yah Direktorat Jenderal Pajak di Indonesia

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm,

Full Text:

PDF


References

Adiyarti, A. (2016) Evaluasi dan Strategi Implementasi Sistem Akuntanbilitas Kinerja Instansi Pemerintah (Studi pada Pemerintah Kabupaten Kulon Progo). Tesis Magister Akuntansi. Universitas Gadjah Mada.Agbonika, J. (2015) ‘Tax Amnesty for Delinquent Taxpayers: a Cliché in Nigeria’, Global Journal of Politics and Law Research, 3(3), pp. 105–120.Akbar, R., Pilcher, R. A. dan Perrin, B. (2015) ‘Implementing performance measurement systems’, Qualitative Research in Accounting & Management, 12(1), pp. 3–33. doi: 10.1108/QRAM-03-2013-0013.Alm, J. dan Beck, W. (1993) ‘Tax Amnesties and Compliance in the Long Run: A Time Series Analysis’, National Tax Journal, 46(1), pp. 53–60.Alm, J. dan Rath, D. (1998) ‘Tax policy analysis: the introduction of a Russian Tax Amnesty’, GSU Andrew Young School of Policy Studies, (October). doi: 10.2139/ssrn.471321.23Le Borgne, E. (2006) ‘Economic and Political Determinants of Tax Amnesties in the U.S. States’, International Monetary Fund Working Papers.Cresswell, J. W. (2014) Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. 4th Edition. SAGE Publications, Inc, California.DiMaggio, P. J. dan Poweel, W. W. (1983) ‘The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organization Fields’, American Sociological Review, Volume 48(Issue 2), pp. 147–160.Friedman, M. (2005) Trying hard is not good enough: how to produce measureable improvements for customers and communities. FPSI Publishing, Santa Fe.Ibrahim, P. (2015) Studi Komparatif Penerapan Akuntansi Akrual Pada Pemerintah Daerah: Pendekatan Riset Campuran. Tesis Magister Akuntasi. Universitas Gadjah Mada.Knowlton, L. W. dan Phillips, C. C. (2013) The logic model guidebook. California: SAGE Publication, Thousand Oaks.Longo, P. J. (2002) ‘The Performance Blueprint, An Integrated Logic Model Developed to Enhance Performance Measurement Literacy: The Case of Performance-Based Contract Management’, (Paper presented at the Anual meting of the American Evaluation Asociation (Arlington, VA, November 6-10, 2002)). Available at: http://eric.ed.gov/.Luitel, H. S. dan Tosun, M. S. (2013) ‘A reexamination of state fiscal health and amnesty enactment’, International Tax and Public Finance, pp. 1–20. doi: 10.1007/s10797-013-9278-8.Malherbe, J. (2011) Tax Amnesties. Kluwer Law International.Quaghebeur, M. (2004) ‘What Belgium’s Tax Amnesty Will Mean’, (January), pp. 1–3.Republik Indonesia (2016) ‘Undang-Undang Republik Indonesia Nomor 11 Tahun 2016 Tentang Pengampunan Pajak’, (131), pp. 1–27.Roberto, P. (2016) Evaluasi Penyusunan Laporan Akuntabilitas Kinerja Pemerintah Pada Direktorat Jenderal Mineral dan Batubara Kementerian Energi dan Sumber Daya Mineral. Tesis Magister Akuntansi. Universitas Gadjah Mada.Sari, Yulia, 2010, Analisis Efektivitas dan Kontribusi Penerimaan PB B ter-hadap pendapatan Daerah di Kabu-paten Bandung, Jurnal Wacana Kiner-ja, vol 13:halaman 173-185.Yin, R. K. (2014) Case study research design and methods. SAGE Publications, London.Yuliansyah, H., Marthatya, H. dan Suryani, A. W. (2015) Manajemen dan Analisis Data Kualitatif:Dengan Perangkat Lunak NVIVO. Jakarta: Salemba Empat: Jakarta.



DOI: https://doi.org/10.22146/abis.v5i4.59241

Article Metrics

Abstract views : 267 | views : 463

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

______________________________________________________________________________________________________

2302 - 1500