Prevention of budget leakage through law enforcement in the tax sector in Kendari City
DOI:
https://doi.org/10.31941/pj.v24i2.5853Keywords:
Budget Leaks, Law Enforcement, TaxAbstract
Research discussing the prevention of budget leakage through law enforcement in the tax sector is an effort to overcome the problem of budget leakage which is one of the main problems in the country's financial sector. The urgency of this research is to minimize state financial losses due to budget leakage and strengthen the integrity of the tax sector in Kendari City. To achieve the expected goals, researchers will adapt research procedures with mixed methods using several data collection techniques such as interviews, questionnaires, literature studies, and conducting focus group discussions (FGDs). In conducting this research, researchers must also pay attention to ethical aspects of research, such as data privacy and security, and maintain academic integrity. This study aims to identify the factors that cause budget leakage, as well as to evaluate the effectiveness of law enforcement in preventing budget leakage in the tax sector. Thus, this study is expected to provide appropriate recommendations to overcome the problem of budget leakage that occurs in the tax sector in Kendari City. The results of this study are expected to be policy recommendations that can help improve the effectiveness of law enforcement and prevent budget leakage in the tax sector in Kendari City. In addition, this research can also contribute to the development of science, especially in the fields of law and public finance.
Downloads
References
Achmad, Mukti Fajar Yulianto. Dualism of Normative Legal Research and Empirical Legal Research. Student Library, 2010.
Alfaruqi, Haidar Ammar, Dewi Kania Sugiharti, and Amelia Cahyadini. “Peran Pemerintah Dalam Mencegah Tindakan Penghindaran Pajak Sebagai Aktualisasi Penyelenggaraan Pemerintaan Yang Baik Dalam Bidang Perpajakan.” ACTA DIURNAL Jurnal Ilmu Hukum Kenotariatan 3, no. 1 (2019): 113–33.
Alm, James, and Benno Torgler. “Do Ethics Matter? Tax Compliance and Morality.” Journal of Business Ethics 101, no. 4 (2011): 635–51. https://doi.org/10.1007/s10551-011-0761-9.
Arfin. “Risiko Dan Peluang Terjadinya Korupsi Di Sektor Pajak.” Simposium Nasional Keuangan Negara, 2018, 355–79.
Azqy Saputra. “Strategi Pemerintah Daerah Dalam Meningkatkan Pendapatan Asli Daerah Pada Era Pandemi Covid-19 Di Provinsi Nusa Tenggara Barat.” Keuangan Publik 12, no. December (2021): 1–6.
Biswan, Ali Tafriji, and Defian Panji Ponco Kusumo. “Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian.” JAS (Jurnal Akuntansi Syariah) 5, no. 1 (2021): 58–77. https://doi.org/10.46367/jas.v5i1.341.
Broto, S S. “Dapatkah Kebijakan Pemerintah Mempengaruhi Kepatuhan Wajib Pajak Di Indonesia?” Simposium Nasional Keuangan Negara 01, no. 01 (2018): 2–22.
Diamastuti, Erlina. “Ke (Tidak) Patuhan Wajib Pajak: Potret Self Assessment System.” EKUITAS (Jurnal Ekonomi Dan Keuangan) 20, no. 3 (2018): 280–304. https://doi.org/10.24034/j25485024.y2016.v20.i3.52.
Haniz, Nadya Fazriana, and Hadi Sasana. “Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Daerah Kota Tegal.” Diponegoro Journal of Economics 3, no. 1 (2013): 1–13. http://ejournal-s1.undip.ac.id/index.php/jme.
Illahi, Beni Kurnia, and Muhammad Ikhsan Alia. “Pertanggungjawaban Pengelolaan Keuangan Negara Melalui Kerja Sama BPK Dan KPK.” Integritas 3, no. 2 (2017): 37. https://doi.org/10.32697/integritas.v3i2.102.
Jaya, I Made Laut Mertha. “Realita Kesadaran Pajak Di Kalangan Generasi Muda (Mahasiswa) Yogyakarta Dan Surabaya.” JIA (Jurnal Ilmiah Akuntansi) 4, no. 2 (2019): 166–83.
Kartiko, Nafis Dwi. “Kebocoran Pajak Dan Shadow Economy Dalam Praktik Illegal Logging.” Simposum Nasional Keuangan Negara 2020, 2020.
Lamijan. “Problematika Penegakan Hukum Perpajakan (Kajian Tindak Pidana Ekonomi Bidang Mafia Dan Korupsi Perpajakan).” Jurnal Pembaharuan Hukum I, no. 1 (2014): 41–51. http://lppm-unissula.com/jurnal.unissula.ac.id/index.php/PH/article/view/1467%0Ahttp://lppm-unissula.com/jurnal.unissula.ac.id/index.php/PH/article/download/1467/1135.
Mahandika, I Nyoman Putra Yasa. “Mengungkap Kebijakan Perpajakan Dalam Pandemi Covid-19 Terhadap Wajib Pajak (Studi Kasus Di KPP Pratama Singaraja).” JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha 12, no. 03 (2021): 943–54.
Manrejo, Sumarno. KEPATUHAN PAJAK Sebuah Kajian Berbasis Pengetahuan. Serang Banten: CV. AA. Rizky, 2023.
Mascagni, Giulia, Mick Moore, and Rhiannon McCluskey. “Tax Revenue Mobilisation in Developing Countries: Issues and Challenges.” European Parliament Directorate-General for External Policies POLICY DEPARTMENT, 2014, 8–9.
Matabean, Redhy, and Vishnu Juwono. “Kerjasama Otoritas Pajak Dan Otoritas Anti Korupsi Dalam Upaya Meningkatkan Kepatuhan Pajak.” Scientax 1, no. 1 (2019): 75–91. https://doi.org/10.52869/st.v1i1.12.
Nugraheni, Agustina Prativi, Mumpuni Sitoresmi2 Wahyudiarti, and Maya Dini. “Peran Dan Dampak Automaticexchange Of Information.” Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) 7, no. 2 (2023): 744–53.
Nurbudiwati, Nurbudiwati, Ade Purnawan, and Helmi Achmad Fauzi. “Analisis Faktor Penghambat Pencapaian Pajak Bumi Dan Bangunan.” Jurnal Publik 16, no. 02 (2023): 91–104. https://doi.org/10.52434/jp.v16i02.139.
OECD. “Tax Information Exchange Agreements (TIEAs).” oecd.org, 2023. https://www.oecd.org/ctp/exchange-of-tax-information/taxinformationexchangeagreementstieas.htm.
PUSPITA, DEANNA, and MEIRISKA FEBRIANTI. “Faktor-Faktor Yang Memengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur Di Bursa Efek Indonesia.” Jurnal Bisnis Dan Akuntansi 19, no. 1 (2018): 38–46. https://doi.org/10.34208/jba.v19i1.63.
Puspitasari, Chandra Dewi. “Mendorong Tingkat Kepatuhan Pajak Melalui Penegakan Hukum Terhadap Aparat Pajak.” Jurnal Civics 2, no. 2 (2005): 1–10. http://klikpajak.com/artikel/artikel.php?article_id=5795.
Rahma, Nafarida Santika, Ayun Hanafiyah, and Yohana Br Nainggolan Herdianly. “Blockchain Framework for Value Added Tax: Inovasi Digital Sistem Perpajakan Untuk Transaksi Non-Fungible Token.” Journal of UKMC 2, no. 1 (2023): 415–26.
Rukman, Rukman, Jiuhardi Jiuhardi, and Eny Rochaida. “Faktor - Faktor Yang Mempengaruhi Penerimaan Pajak Daerah Di Kota Samarinda.” Jurnal Ilmu Ekonomi Mulawarman (JIEM) 4, no. 2 (2019).
Rustan, Ahmad, Ju-lan Hsieh, and Wahyudi Umar. “Maladministration on Mining Business Licenses : Case Study “ Mining Business License Production Operation PT . Aneka.” Varia Justicia 17, no. 3 (2021): 246–57.
Setiawan, Irfan. “Mengikis Perilaku Korupsi Pada Birokrasi Pemerintahan.” Jurnal Ilmu Pemerintahan Widyapraja XLII, no. 1 (2016): 29–38.
Sung, Ming-Hsi, and Wahyudi Umar. “‘Virtual’ v.s. ‘Reality’— On Taxing E-Sports Virtual Goods Transaction in Indonesia.” Indonesian Comparative Law Review 3, no. 1 (2021): 45–62. https://doi.org/10.18196/iclr.v3i1.11159.
Wibowo, Arif Sulistyo, Siti Nurlaela, and Yuli Chomsatu. “Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi.” Owner 6, no. 2 (2022): 1304–17. https://doi.org/10.33395/owner.v6i2.681.
Zahra, Fathimatuz, and Novianita Rulandari. “Analisis Partisipasi Masyarakat Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di UPPRD Johar Baru Jakarta Periode Tahun 2017-2019.” Jurnal Pajak Vokasi (JUPASI) 2, no. 1 (2020): 45–51. https://doi.org/10.31334/jupasi.v2i1.1109.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Tasmir, Ahmad Rustan, Rudi Iskandar Ichlas, Wahyudi Umar
This work is licensed under a Creative Commons Attribution 4.0 International License.
