OPTIMALISASI PENERIMAAN DI ERA REFORMASI PAJAK: EKSTENSIFIKASI BERBASIS PENGUASAAN WILAYAH DENGAN PEMODERASI TAX BASE

Ika Hapsari; Pancawati Hardiningsih

doi:10.14710/jaa.17.2.10-32

DOI: https://doi.org/10.14710/jaa.17.2.10-32

OPTIMALISASI PENERIMAAN DI ERA REFORMASI PAJAK: EKSTENSIFIKASI BERBASIS PENGUASAAN WILAYAH DENGAN PEMODERASI TAX BASE

*Ika Hapsari - Prodi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank, Indonesia

Pancawati Hardiningsih - Prodi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank, Indonesia

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Abstract

Tax base enrichment is DGT’s main purpose in the 2020-2024 strategic plan. This program is parallel with the tax reform volume III agenda in DGT since 2017. The research aims to measure the effectiveness of extensification based on regional mastery especially using the digital approach at Central Java I Regional DGT Office in supporting DGT's strategic goal: tax revenue optimization. Tax base as moderator aims to determine the effect on the correlation between the two. Primary data came from online questionnaires results from fifty respondents and in-depth interviews. Data analysis using multiple linear regression. The result shows that extensification based on regional mastery has a significant and positive effect on tax revenue optimization, while tax base moderation doesn't have any effect. The result of the interaction test also concluded that the tax base did not moderate the relation between extensification based on regional mastery and tax revenue optimization in the tax reform era.

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Keywords: extensification, regional mastery, tax revenue optimization, tax base, tax reform

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In Volume 17, Nomor 2, Tahun 2020

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