The Implementation of Bureaucratic Reform Pillars in Increasing Taxpayer Compliance at Semarang Tax Service Office

Main Article Content

Suwandoko Suwandoko
Rodiyah Rodiyah


Semarang City Tax Office which has the main task to collect the tax revenue in the context of national development, then the Semarang Tax Office Associate implemented bureaucratic reform pillars in improving tax compliance. This paper examined the compliance of taxpayer in the theory of bureaucratic reform. The paper emphasized that the urgency of the implementation of bureaucratic reform pillars at the Semarang Tax Office, which consists of philosophical, sociological and juridical aspects. The implementation of bureaucratic reform pillars in improving taxpayer compliance at Semarang Tax Office was examined by the implementation model of bureaucratic which influences the bureaucratic reform pillars, which indicates that taxpayer compliance level is less than optimal. The obstacles were employees who are less than optimal in the field of taxation and taxpayers who are less obedient in payment and tax reporting. The efforts did through the socialization of the bureaucratic reform pillars implementation to employees and taxpayers to improve taxpayer compliance and tax revenue.

Article Details

How to Cite
Suwandoko, S., & Rodiyah, R. (2018). The Implementation of Bureaucratic Reform Pillars in Increasing Taxpayer Compliance at Semarang Tax Service Office. Journal of Indonesian Legal Studies, 3(1), 5-28.
Research Articles


Bobek, D.D., Richard C Hatfield. “An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance.” Behavioral Research in Accounting, 2003 15(1): 14-38.

Chan, K. Hung, and Phyllis L.L Mo. “The Impact of Firm Characteristic on Book Tax-Conforming and Book-Tax-Difference Audit Adjustments.”JATA, 2002 34 (1):18-34.

Cope, Glen Hahn. “Bureaucratic Reform and Issues of Political Responsiveness.” Journal of Public Administration Research and Theory, 1997 7(3): 461-471.

Cruz, Cesi, and Philip Keefer. “Political Parties, Clientelism, and Bureaucratic Reform.” Comparative Political Studies, 2015 48(14): 1942-1973.

Directorate General of Taxation. Modul Pelatihan Sistem Administrasi Modern Managemen Perubahan Kantor Wilayah Direktorat Jenderal Pajak Jawa Tengah I.

Etzioni, A. “Tax Evasion and Perceptions of Tax Fairness: A Research Note.” The Journal of Applied Behavioral Science, 1986 22(1): 177-185.

Foster, John L., and Judson H. Jones. “Rule Orientation and Bureaucratic Reform.” American Journal of Political Science, 1978 5(3): 348-363.

Grasmick, H.G., and Scott, W.J. “Tax Evasion and Mechanisms of Social Control.” Journal of Economic Psychology, 1982 2(2): 213-230.

Grasmick, H., N. Finley, and D. Glaser. “Labor Force Participation, Sex-Role Attitude, and Female Crime: Evidence from a Survey of Adults.” Social Science Quarterly, 1984 65 (4) 703-718.

Hite, Peggy A., and John Hasseldine. “Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments.” Accounting Horizons, 2003 14(1): 1–14.

Hoadley, Mason C. “Administrative Decentralization and Bureaucratic Reform: India and Indonesia.”Jurnal Administrasi Publik , 2014 11(1): 1-23.

Inspectorate General of Tax the Ministry of Finance. “Reformasi Birokrasi”. Auditoria, 2012 5(31): 7-10.

Kasim, Azhar. “Bureaucratic Reform and Dynamic Governance for Combating Corruption: The Challenge for Indonesia.” International Journal of Administrative Science & Organization, 2013 20(1): 18-22.

Keller, Carl Edward Jr. “An Experimental Investigation of How Ethical Orientations, Tax Rates, Penalty Rates, And Audit Rates Affect Tax Compliance Decisions, Dissertation, The University of Tennessee, 1998.

Madeo, S., A. Schepanski, and W. Uecker. “Modeling Judgements of Taxpayer Compliance.” The Accounting Review, 1978 62(2): 323 – 342.

Magro, Anne, M. “Contextual Features of Tax Decision Making Settings.” JATA, 1999 21(1): 63 – 73.

Mason, R., and L. Calvin. “A Study of Admitted Income Tax Evasion.” Law and Society Review, 1978 34(1): 73-89.

Minor, W. “Deterrence Research: Problems of Theory and Method” in Preventing Crime, J.A. Cramer (Ed). Beverly Hills: Sage, 1978.

Muhtada, Dani. “The Prospects for Public Management Reform in Indonesia”. Journal of Indonesian Legal Study, 2017 2(2): 145-154.

Nam, Binh, Chris Evans, and Michael Walpole. “Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia.” National Tax Journal, 2002 Vol LIII: 229-252.

Rodiyah. Aspek Demokrasi Dalam Pembentukan Peraturan Daerah. Semarang: BPFH UNNES, 2016.

Sanders, D. L. and R. W. Wyndelts. “An Examination of Tax Practitioners Decisions Under Uncertainty.” Advances in Taxation 1989 5(1): 41 – 72.

Schadewald, M. “Reference Point Effects in Taxpayer Decision Making.” The Journal of the American Taxation Association, 1989 10(2): 69 – 84.

Spilker, Brian C., Ronald G. Worsham, and Douglas F.Prawitt. “Tax Professional’ Interpretations of Ambiguity in Compliance and Planning Decision Contexts.” JATA, 1999 21(1): 75 – 89.

Tachjan. Implementasi Kebijakan Publik. Bandung: Penerbit AIPI Bandung-Puslit KP2W Lemlit UNPAD, 2006.

Tittle, C. Sanctions and Social Deviance: The Question of Deterrence. New York: Praeger, 1980.

Wihantoro, Yulian, Alan Lowe, Stuart Cooper, and Melina Manochin. “Bureaucratic Reform in Post-Asian Crisis Indonesia: The Directorate General of Tax.” Critical Perspectives on Accounting, 2015 31(1): 44-63.

Westat Inc. Individual Income Tax Compliance Factors Study Qualitative Research, Prepared for the Internal Revenue Service, 4 February, 1980.

Yankelovich, Skelly and White, Inc. Survey of Taxpayer Attitudes, Prepared for the Internal Revenue Service, December, 1984.

Laws and Regulations

1945 Constitution of Indonesia

Law Number 28 of 1999 on the Implementation of a Clean and Free State of Corruption, Collusion and Nepotism

Law Number 17 of 2003 regarding State Finances

Law Number 11 of 2016 on Tax Amnesty

Presidential Regulation No. 81/2010 on the Grand Design of Bureaucratic Reform 2010-2025

Minister of Finance Regulation of the Republic of Indonesia Number 161/PMK. 01/2012 on the Second Amendment of Minister of Finance Regulation No. 29/PMK.01/2007 on Guidelines for Improving Discipline of Civil Servants in the Ministry of Finance

Minister of Finance Regulation No. 206.2/PMK.01/2014 on the Organization and Working Procedures of Vertical Institutions of the Directorate General of Taxation

Minister of Finance Decree No. 185/KMK.01/2012 on Amendment to Minister of Finance Decree No. 345/KMK.01/2011 on Road Bureaucratic Reform Roads Ministry of Finance Year 2010-2014.

Director General Regulation of Tax No. PER-37/PJ/2010 on Policy of Information Technology and Communication Governance of Directorate General of Taxation.

Director General Regulation of Tax No. PER-02/PJ/2017 on Amendment of the Director General Regulation of Tax No. PER-27/PJ/2016 on Service Standards in Integrated Service Place of Tax Service Office.


Most read articles by the same author(s)

1 2 > >>