Conceptual and Adaptive Performance of Tax Volunteer on Tax Reporting Services During the Pandemic
- DOI
- 10.2991/aebmr.k.210928.033How to use a DOI?
- Keywords
- conceptual performance, adaptive performance, tax volunteer
- Abstract
One of the implementations of information technology in the field of taxation is marked by tax reform to improve services to taxpayers and to create modern tax administration. The Directorate General of Taxes develops cooperation programs with other agencies related to create golden tax generation of Indonesia by 2045 including tax volunteers program. The performance of tax volunteers is an important thing to evaluate the success of tax inclusion. One of the tasks carried out by tax volunteers is to provide assistance in the tax reporting period. However, the COVID-19 pandemic has in the termination of face-to-face services by the Directorate General of Taxes, so taxpayers are asked to carry out tax reporting online. This does not stop the assistance provided by tax volunteers. Therefore, this study aims to analyze the performance of individual tax volunteers based on conceptual and adaptive performance during a pandemic. The survey was conducted on 100 respondents, namely individual income taxpayers who have been assisted by tax volunteers in the tax reporting process. The results of the analysis show that the performance of tax volunteers is assessed both in terms of conceptual and adaptive performance.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Rosalita Rachma Agusti AU - Hanifa Maulani Ramadhan PY - 2021 DA - 2021/09/30 TI - Conceptual and Adaptive Performance of Tax Volunteer on Tax Reporting Services During the Pandemic BT - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020) PB - Atlantis Press SP - 168 EP - 170 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210928.033 DO - 10.2991/aebmr.k.210928.033 ID - Agusti2021 ER -