Open AccessEVALUASI PENERAPAN KEBIJAKAN WORK FROM HOME
Author(s) -
Susi Suyaningsih,
Sofiati Sofiati
Publication year - 2022
Publication title -
jurnal riset akuntansi dan bisnis indonesia
Language(s) - English
Resource type - Journals
ISSN - 2808-1617
DOI - 10.32477/jrabi.v2i1.425
Subject(s) - work (physics) , covid-19 , business , descriptive research , public relations , psychology , operations management , marketing , political science , sociology , engineering , medicine , mechanical engineering , social science , disease , pathology , infectious disease (medical specialty)
The purpose of this study was to evaluate the implementation of the WFH policy on the performance of tax objection reviewers at the DJP Kanwil DIY. The design of this study was descriptive qualitative. The object of this research is an employee who reviews objections at the DIY Directorate. The procedure for collecting data through interviews with informants, storing, maintaining, and processing data with the Miles and Huberman model. The time of the research was carried out around June-July 2021 when the peak of the Delta Covid-19 variant hit in Yogyakarta. The results showed that the implementation of WFH was in accordance with the applicable regulations at the DIY DJP Office. The positive impacts of implementing WFH include the work-at-home system that can provide more flexible working hours; employees feel safe at work without worrying about contracting Covid-19; closer family ties; the operational work of reviewing tax objections of the Directorate General of Taxes for the Special Region of Yogyakarta continues without worrying that the office will become a new cluster for the spread of covid-19. The negative impacts include: the WFH policy causing a lack of motivation to work; employees who are used to conventional workplace situations become more difficult because when communicating or coordinating with coworkers; work evaluation becomes less effective. Supporting Factors of WFH Policy in the Office of the Directorate General of Taxes of the Special Region of Yogyakarta have the attitude of the implementor.