EFEKTIFITAS PELAKSANAAN BUSINESS DEVELOPMENT SERVICE (BDS) OLEH DIREKTORAT JENDERAL PAJAK

  • Imron Rosyadi
  • Ernani Hadiyati
  • Rini Astuti

Abstract

Abstract : Since 2016, Indonesian Directorate General of Taxes (DGT) provided
BDS’s program aimed to encourage the development of SMEs business and
improve their tax compliance. This study employed the case study method as
the framework, where participants were given the opportunity to provide as much
information as possible about their experiences in implementing the programs.
The information then collected and sorted according to the sub-related categories.
The results of the study indicate that BDS implemented by DGT generally
provides positive results. There were several factors that determined the success
of BDS implementation, namely employee’s participation, seminar material, and
cooperation with the third parties. While the factors that were the constraint ones
in the BDS implementation was the limited time, cost, and the human resource of
the DGT itself. SME’s gets positif gain from the program. In addition, the BDS
program has been proven to reduce the negative perception of SME actors on
taxes.
Keywords: Business Development Service, SME , Tax Compliance, Tax Policy,

Published
2020-10-01
Section
Articles