ARTÍCULO
TITULO

Other Dimensions of Tax Billing with Gjzeling (Study on Tax Confiscation Officials at KPP Pratama Surabaya Wonocolo)

Dewi Prastiwi    
Diana Amalia Puspitasari    

Resumen

Hostage or Gjzeling is one of the tax collection efforts to tax payers in certain places within a maximum period of 6 months from the tax insurer placed in the hostage-taking and this can be extended for about 6  months. Many of the constraints faced by tx confiscation officals are related to the duty of gijzeling. This study aims to explore the ways of  gijzeling using a qualitative approach or non-positivistic with interpretive paradigm in approaching the true reality. The result shows that the efforts made for the success of tax confiscation officials in gizjeling process are to: 1) believe that the process of gijzeling is for the law enforcement efforts, the process of education to taxpayers, as well as carrying  out the mandate of the State to save the state money; 2) manage the conflict with tax insurer based on the hang rule to the taxpayer, neutral, professional, and uphold integrity; 3) uploading awareness by downloading "brainwashing" penangung pajak

Palabras claves

 Artículos similares

       
 
Anatol Melega,Marioara Molociniuc Hritcan,Anamaria Geanina Macovei    
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pri... ver más

 
Abel Fumey, Prof. Edward Nketia - Amponsah     Pág. 1 - 31
This study examines the effect of tax expenditure on import tax revenue mobilization in Ghana by using the Autoregressive distributed lagged model (ARDL) model with structural breaks on a monthly time series data from January 2012 to June 2019. The innov... ver más

 
Mekar Satria Utama, Umar Nimran, Kadarisman Hidayat and Arik Prasetya    
This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally... ver más

 
Loc Dong Truong,H. Swint Friday     Pág. 28 - 34
This analysis investigates the influence of the timing of the Lunar New Year on the January effect for the Vietnam stock market. The data selected for this study is a weekly series of the market index (VN-Index) over the period from January 7th, 2009 thr... ver más

 
Muhammad Rifky Santoso     Pág. 1 - 12
The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This ... ver más