ANALISIS WHISTLEBLOWING SYSTEM DIREKTORAT JENDERAL PAJAK UNTUK MENGOPTIMALKAN PENERIMAAN PAJAK (Studi pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan)
Abstract: Many cases in DJP’s
environment made DJP encouraged to create control strategies, which
was whistleblowing system.
Hopefully with this
whistleblowing system, tax officials to be more careful and responsible
for the public service, in order to increased public trust. One measure of
success about DJP’s strategy was the
achievement taxes acceptance.
This study aims
to determined the
taxes acceptance before and after implementation of the whistleblowing
system in KPP Pratama Surabaya Sawahan.
Whistleblowing system was
breach prevention and handling of reporting violations system
in DJP's environment. This article used a descriptive analysis,
which compares the
average taxes acceptance
before and after implementation ofthe
whistleblowing system. The
results showed tha
tafter implementation of whistleblowing system,
average revenues increased
in KPP Pratama Surabaya
Sawahan. This indicated
that the whistleblowing systems contributed positively to the tax
revenue in KPP Pratama Surabaya Sawahan.
Penulis: Umy Anisari Khulsum
Kode Jurnal: jpakuntansidd140405
