The Effect Of Tax Sanctions, Tax Knowledge, And Tax Socialization On Individual Taxpayer Compliance With Taxpayer Awareness As A Mediation Variable

Abstract

Revitalization of the implementation of correctional institutions with a prisoner development assessment system is a new policy formulated as a guideline to increase the objectivity of assessing changes in the behavior of prisoners, convicts and clients, to ensure the protection of rights, equality of opportunity and prevent abuse of authority. Ternate State Prison is one of the technical implementing organizational units of correctional institutions that plays a role in realizing the objectives of the policy. The realization and implementation efforts of the prisoner development assessment system policy are the objectives of the research. Using qualitative methods, supported by the theory of Edwar III (1980) as a reference for the conceptual framework and focus of the research. The determination of informants was determined by purposive sampling. Primary data obtained through observation, in-depth interviews, literature studies and studies of other related official documents were analyzed descriptively qualitatively. Decree of the Director General of Corrections Number: PAS-10. OT.02.02 of 2021 at the Ternate State Prison in its implementation has not been running effectively, the lack of socialization, technical training and supervision are the main obstacles. The prisoner development assessment system at the Ternate State Prison is running conditionally. Socialization and technical training are still limited to the environment of policy implementers in the echelon 1 work unit ranks.