Sukarno, Edy and Prof. Dr. Moeljadi, SE, SU, MSc., and Dr. Kusuma Ratnawati, SE., MM., CFP. and Dr. Dra. Nur Khusniyah Indrawati, M.Si., CSRS. CFP. (2024) Pengambilan Keputusan Hegemoni Modal Intelektual Asn Pemeriksa Di Direktorat Jenderal Pajak (Kajian Fenomenologi). Doktor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan mendesain konsep modal intelektual aparatur pemeriksa pajak seiring dengan reformasi perpajakan yang sedang berlangsung di Direktorat Jenderal Pajak. Metoda penelitiannya kualitatif dengan pendekatan fenomenologi. Data dikumpulkan melalui wawancara yang mendalam dan studi dokumen. Analisis data menggunakan model Miles dan Huberman terdiri dari reduksi data, display data, dan penarikan kesimpulan. Adapun uji validitas dan reliabilitas diadopsi empat karakteristik kualitas penelitian kualitatif versi Lincoln dan Guba: kredibilitas, transferabilitas, dependabilitas, dan konfirmabilitas. Hasil penelitian ini menunjukkan tiga hal utama. Pertama, konsep modal intektual sudah dijalankan di DJP dalam kemasan reformasi perpajakan Tahap III, bersifat procedural dan formalitas. Kendati ada kemajuan dalam aspek manajerial, namun belum mampu memaksimalkan penerimaan pajak yang berdampak pada peningkatan Tax Ratio. Kedua, Konsep modal intektual dengan pendekatan kuantitatif, yakni Value Added Intellectual Coefficient (VAIC) belum digunakan DJP, dari hasil perhitungan peneliti skor VAICnya berfluktuasi, Idealnya skor tersebut intens meningkat. Ketiga, Aspek tuna etika khususnya yang terkait dengan korupsi aparatur masih diketemukan yang ini berpotensi menurunkan public trust dan penerimaan negara. Penelitian ini merekomendasikan perlunya penguatan konsep modal intelektual dengan memasukkan kajian Networh Method untuk mengoptimalkan kegunaan pakta integritas yang sudah ada. Selain itu, terdapat rekomendasi yang berkaitan dengan implikasi teoritis berupa pengembangan konsep korupsi dari Robert Klitgard dan Theodorus M. Tuanakotta
English Abstract
This research aims to design the concept of intellectual capital for tax auditors in line with the ongoing tax reform at the Directorate General of Taxes. The research method is qualitative with a phenomenological approach. Data was collected through in-depth interviews and document studies. Data analysis using the Miles and Huberman model consists of data reduction, data display, and conclusion drawing. Test of validity and reliability adopted Lincoln and Guba's version of the four quality characteristics of qualitative research: credibility, transferability, dependability, and confirmability. The results of this research show three main things. First, the concept of intellectual capital has been implemented at the DJP in the package of Phase III tax reform, which is procedural and formal. Even though there has been progress in the managerial aspect, it has not been able to maximize tax revenues which has an impact on increasing the Tax Ratio. Second, the concept of intellectual capital with a quantitative approach, namely the Value-Added Intellectual Coefficient (VAIC) is not yet used to the DJP, from the results of researchers' calculations the VAIC score fluctuates. Ideally, the score will increase intensely. Third, ethical aspects, especially those related to corruption in the apparatus, are still found, which has the potential to reduce public trust and state revenues. This research recommends the need to strengthen the concept of intellectual capital by including a Network Method study to optimize the use of existing integrity pacts. Apart from that, there are recommendations related to theoretical implications in the form of developing the concept of corruption from Robert Klitgard and Theodorus M. Tuanakotta.
| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | 062402 |
| Uncontrolled Keywords: | Hegemoni modal intelektual, Reformasi Perpajakan, Kapabilitas organisasi, Value Added Intellectual Coefficient, Corruption, Economic Analysis of Law |
| Divisions: | S2/S3 > Doktor Ilmu Manajemen, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 30 Jul 2024 03:18 |
| Last Modified: | 30 Jul 2024 03:18 |
| URI: | http://repository.ub.ac.id/id/eprint/225688 |
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