Strategi Komunikasi DJP sebagai Respon Naiknya Tarif PPN Guna Mewujudkan Optimalisasi Penerimaan Pajak di Tahun 2022

Michael Candra Gunawan, Galang Nusantara Achmad, Maya Rafika

Abstract


Taxes are a potential source of state revenue. Therefore, in order to increase the optimization of the existing tax potential, the existing tax rules often change. One of the latest tax reforms in Indonesia is currently contained in the ratification of the Tax Harmonization Law. In the law, it is found that there are issues with decisions that are considered pro and contra among the public, namely the imposition of an increase in the rate of Value Added Tax (VAT) from 10% to 11% which is effective starting April 1, 2022. This policy has sparked controversy among the public, especially in the case of the time of the Covid-19 pandemic. To overcome this, the importance of effective communication wrapped in an accurate strategy can attract public awareness regarding information on the proper VAT rate increase. This research uses descriptive qualitative method. The data taken is sourced from secondary data sources. It was found that communication in taxation has a high urgency value as a complement to the emergence of existing tax reforms. In terms of increasing the VAT rate, a communication strategy in taxation leads to a strategy of message, media, figure, and time. The existence of these four strategies aims to provide effective communication efforts in providing proper understanding to the public regarding the increase in VAT rates. Thus, the achievement of communication objectives in relation to increasing VAT rates is one of the actions in an effort to optimize tax revenue in Indonesia.

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