Open AccessOrganizational culture, law enforcement, and Indonesian tax revenue
Author(s) -
Ida Farida Adi Prawira
Publication year - 2016
Publication title -
international journal of accounting and economics studies
Language(s) - English
Resource type - Journals
ISSN - 2309-4508
DOI - 10.14419/ijaes.v4i2.6706
Subject(s) - revenue , law enforcement , enforcement , business , order (exchange) , tax law , empirical research , indonesian , tax revenue , organizational culture , public relations , marketing , law , public economics , economics , accounting , political science , finance , double taxation , philosophy , linguistics , epistemology
The aim of this research is to provide empirical evidence from an examination asserting that the organizational culture influences the implementation of law enforcement and its impacts on increasing tax revenue. This study arose considering some conditions of unsatisfactory organizational culture resulting in ineffective implementation of law enforcement, and authority-misusing law enforcer. The methodology of the research is explanatory through survey approach and statistical process using SEM PLS, in order to ascertain the facts about above mentioned phenomena and acquire actual and systematic information regarding the organizational culture and the increase of tax revenue. The results of the research indicate that the increase of tax revenue was not optimum as a result of insufficient implementation of law enforcement. This condition was possibly caused by low rate of organizational culture. It is therefore concidered necessary to develop values that motivate employees to be more innovative and confident in making decision in line with prevailing regulations. DJP needs to develop prudent attitude, particularly related to employee’s attention on detail. This attitude is significant to develop attentive behavior in order to gain people’s trust.