MENELISIK POTENSI PPN INDUSTRI HASIL TEMBAKAU MELALUI SINERGI DJP-DJBC PADA KEGIATAN JOINT PROGRAM

Abstract

ABSTRACT: This study aims to identify the business processes of the Tobacco Products Industry for cigarettes as well as to review and evaluate the implementation of the Joint Program conducted by DJP-DJBC. Using a combination of semi-structured and in-depth interviews with participant of Joint Program along with descriptive analysis of implementation data, it produces empirical evidence that synergies between agencies can contribute more to tax revenues. Implications for the Ministry of Finance to maintain and expand the scope of positive synergies between agencies that have an intersection area to escalate nation's prosperity. Keywords: joint program, IHT cigarettes, tax compliance, tax audit, tax invoice ABSTRAK: Penelitian ini bertujuan untuk mengenali proses bisnis Industri Hasil Tembakau (IHT) rokok serta mengulas dan mengevaluasi pelaksanaan Joint Program DJP-DJBC pada industri tersebut. Penelitian ini menggunakan kombinasi wawancara kepada pelaku Joint Program DJP-DJBC beserta analisis deskriptif data implementasi, menghasilkan bukti empiris bahwa sinergi antarinstansi dapat memberikan kontribusi lebih terhadap penerimaan perpajakan. Implikasi bagi Kemenkeu untuk tetap mempertahankan sekaligus memperluas cakupan sinergi positif antarinstansi yang mempunyai irisan dalam ruang lingkup pekerjaan demi terwujudnya kemakmuran bangsa. Kata Kunci: joint program, IHT rokok, kepatuhan pajak, pemeriksaan pajak, faktur pajak