INOVASI PELAYANAN PUBLIK Melalui: ANALISIS DISPOSITION or ATTITUDES Aparatur Sipil Negara (ASN)

J. Koderi

Abstract


The subject of this research, The Income Tax Policy Implementation, hasn’t been optimal yet. This caused the government income can’t be achieved from corporate income tax sector. This state has to be handled shortly, which could cause insufficiency of utilization of fund source from tax sector especially corporate income tax or cause the unsuccessful plan. This research has been empirically conducted to found facts, and to scientifically recognize The Influence of Income Tax Policy Implemen -tation Toward Effectiveness Government Corporate IncomeTax Revenue at Taxe Services in the Regional Tax Office Directorate General of Taxes Central Java I.

          The method which used in this research is a quantitative research method. This research population employs the government officers in 6 (six) Tax Service Offices (Pati, Kudus, Semarang Barat, Semarang Selatan, Semarang Timur, and Tegal), while the respondents from those 6 (six) Tax Service Offices are 212 officers. Data gathering technique through questi -onnaire employment, accumulated from respondents from 6 (six) Tax Service Offices. The sampling technique which used is Simple Random. Whereas the data analysis which used is Structural Equation Modeling.

          The research result shows that The Income Tax Policy Implementation has a great significance toward Effectiveness Government Income from Corporate Income Tax Sector. The critical factors or variables in Policy Implemen -tation according to  George C. Edwards III are : Communication, Resources, Dispositions or Attitudes, and Bureaucratic Structure, and the existence of another dimension, which are the Values System that could be added into Policy Implementation dimension according to George C. Edwards III.


Keywords


Analysis Values System, Policy Implementation

Full Text:

PDF

References


Dokumen :

Undang-Undang No.6 Tahun 1983 sebagaimana telah diubah terakhir dengan Unang-Undang No. 28 Tahun 2007 tentang KUP (Ketentuan Umum dan Tata Cara Perpajakan);

Undang-Undang No.7 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang-Undang No.36 Tahun 2008 tentang Pajak Penghasilan;

Undang-Undang No.19 Tahun 1997 sebagaimana telah diubah terakhir dengan Undang-Undang No.19 Tahun 2000 tentang Penagihan Pajak dengan Surat Paksa;

Buku Teks :

George C. Edwards III (1980). Implementing Public Policy. Washington D.C.: Conggressional Quraterly Inc.

Ronald J. Webb (1974). Organizational Effectiveness and the Voluntary Organization. Iran : Abadan Institute of Technology.


Refbacks

  • There are currently no refbacks.



Prosiding Seminar STIAMI

ISSN: 2355-2883
Website: http://ojs.stiami.ac.id/index.php/PS/index