Efektivitas Penggunaan Media Sosial Dalam Transparansi Perpajakan Sebagai Upaya Peningkatan Kepercayaan Publik (Studi Kasus Wajib Pajak KPP Pratama Cibitung)
DOI:
https://doi.org/10.31334/jiap.v2i4.2951Abstract
The use of social media today has an extraordinary trend. The influence of globalization makes the phenomenon of social media an effective means of delivering information. A study reports that the number of social media users continues to increase from year to year. This makes encourages tax offices to campaign for tax policies through social media. In addition, social media as a medium for delivering information can also be an effective platform for implementing aspects of good governance such as transparency. Information can be conveyed openly through social media so that it can attract public trust. In this study the author intends to find out the effectiveness of the use of social media in the implementation of public transparency, especially taxation related to public trust. This research focuses on the Primary Tax Office of Cibitung. The results of the study stated that the social media accounts of the Primary Tax Office of Cibitung were not effective enough in their use for tax campaigns. Several taxpayer informants interviewed by the author stated that there are still some obstacles in the Primary Tax Office of CibitungReferences
Bruhn, M., Schoenmueller, v., Shaefer D.B,. (2012). Are Social Media Replacing Traditional Media in Terms of Brand Equity Creation. Management Research Review, 35(9). 770- 790.
Duadji, N., Tresiana, N., & Faedulloh, D. (2019). Ilmu Administrasi Publik. Yogyakarta: Graha Ilmu.
Dwiyanto, A. (2021). Mewujudkan Good Governance Melalui Pelayanan Publik. Gadjah Mada University Press.
Haning, d.k.k. (2021). Public Trust Dalam Pelayanan Organisasi Publik: Konsep, Dimensi, dan Strategi. UPT Unhas Press.
Mardiasmo. (2017). Perpajakan Edisi 2017. Andi.
Mardiasmo. (2019). Perpajakan Edisi 2019. Andi.
Nasrullah, R. (2017). Media Sosial; Perspektif Komunikasi, Budaya, dan Sosioteknologi (Cetakan Keempat). Simbiosa Rekatama Media.
Nofrion. (2016). Komunikasi Pendidikan; Penerapan Teori dan Konsep Komunikasi dalam Pembelajaran Edisi Pertama. Kencana.
JURNAL
Abdillah, Y., & Setianto, A. (2020). Studi Kasus Pengelolaan Media Sosial dalam Diseminasi Informasi Perpajakan Oleh Humas Direktorat Jenderal Pajak Tahun 2019. Universitas Gadjah Mada.
Anam, M., Andini R., & Hartono. (2018). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas Sebagai Variabel Intervening. Journal Of Accounting.
Hainun, & Pratiwi. (2019). Jurnal Humas Dalam Pengelolaan Media Komunikasi (Aktivitas Humas Kantor Wilayah Direktorat Jendral Pajak Jawa Tengah I Dalam Pengelolaan Media Sosial Sebagai Media Komunikasi Perusahaan). Semarang: Universitas Diponegoro.
WEBSITE
Mahdi, I. (2022). Pengguna Media Sosial di Indonesia Capai 191 Juta pada 2022. diakses dari https://dataindonesia.id/digital/detail/pengguna-media-sosial-di-indonesia-capai-191-juta- pada-2022 pada 17 April 2022.
Peraturan Perundang-Undangan dan Keputusan Menteri
Dirjen Pajak. 2013. KEP-273/PJ/2013 tentang Pengelolaan Akun Direktorat Jenderal Pajak di Jejaring Media Sosial dan Keputusan Direktur Penyuluhan, Pelayanan dan Hubungan Masyarakat.
Dirjen Pajak. 2015. KEP-03/PJ.09/2015 tentang Tim Pengelola Akun Resmi Media Sosial Direktorat Jenderal Pajak sebagai dasar penggunaan media sosial resmi Ditjen Pajak yaitu Twitter, Facebook, Youtube dan Instagram.
Republik Indonesia. 2007. Undang-undang No. 28 Tahun 2007 mengenai Ketentuan Umum Serta Tata Cara Perpajakan dalam Pasal
(1).
Republik Indonesia. 2008. Undang-Undang RI No. 14 Tahun 2008 tentang Keterbukaan Informasi publik.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.