Analisis Dampak Kasus Hukum Aparatur Perpajakan terhadap Kepercayaan Publik dalam Perspektif Good Governance
DOI:
https://doi.org/10.58258/wdwc3q19Keywords:
legal cases of tax officials, public trust, voluntary tax compliance, tax morale, Slippery Slope Framework.Abstract
Indonesia's tax system adopts a self-assessment mechanism that places public trust as a crucial factor in supporting voluntary tax compliance. However, over the past decade, various legal cases involving tax officials, including corruption, gratification, abuse of authority, and extravagant lifestyles, have attracted significant public attention and potentially affected public perceptions of the integrity of tax authorities. This study aims to analyze the influence of legal cases involving tax officials on public trust and their implications for voluntary taxpayer compliance. This research employs a qualitative approach with a descriptive-analytical method. Data were collected through in-depth interviews with selected individual taxpayers and supported by document analysis of media reports and relevant academic literature. Data analysis was conducted using the Miles, Huberman, and Saldana interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that media exposure to legal cases involving tax officials contributes to a decline in public trust toward tax authorities. This decline in trust weakens taxpayers' tax morale and potentially reduces voluntary tax compliance. Nevertheless, the impact varies across taxpayer groups, with individual taxpayers and MSMEs being more sensitive than corporate taxpayers. The study also finds that institutional reforms implemented by the Directorate General of Taxes, including strengthened internal supervision, increased transparency, and digitalization of tax services, play an important role in restoring public trust. Therefore, strengthening the integrity of tax officials, implementing good governance principles, and enhancing institutional accountability are essential to sustaining voluntary tax compliance within Indonesia's tax system.References
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