ANALISIS UPAYA PENDAYAGUNAAN PENILAI PAJAK

Abstract

An appraiser has a strategic role in the public and private sectors. In 2018, the government issued a regulation on tax appraiser which has important duties and functions in tax collection. This study aims to determine the obstacles that exist in the utilization of tax appraisers to support the Directorate General of Taxes (DGT) in collecting national revenues. In addition, the researcher wants to describe the efforts that can be made by the DGT in optimizing the tax appraisers. This research uses descriptive qualitative research methods. Data collection through online interviews and document reviews were carried out by researcher. The theoretical basis used is the pressure of isomorphism in institutional theory (DiMaggio and Powell, 1983). The respondents of the study were tax appraisers, assistant tax appraisers, and government appraisers. The results show that there is a correlation between the isomorphism mechanism and the efforts that can be made by DGT in empowering tax appraisers. Coercive and mimetic pressures have a strong influence on DGT organizations to respond to the external environment. Finally, this research can be a trigger of further research on the contribution of tax appraisers to national revenue.