The Role of Government Treasurer in State Universities in Tax Compliance
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.3, No. 3)Publication Date: 2019-06-30
Authors : Solikin Ikin. Prawira Ida Farida Adi. Zulhaimi Hanifa. Kustiawan Memen;
Page : 6-84
Keywords : Tax Compliance; Civil Servant; Government Treasurer;
Abstract
This study is directed to determine the role of government treasurer in state university in tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon. The results show that treasurers have a big role in tax compliance, but however, there are still many obstacles that must be faced in fulfilling their financial obligations. this research was conducted only in one state university, so that data that could be processed was very limited.
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Last modified: 2019-10-03 15:04:27