Tax Payers Consultative Year 2015: There Is a Dramaturgy?
DOI:
https://doi.org/10.24002/kinerja.v22i2.1811Abstract
This research examines about dramaturgy of the implementation of Tax Payer Consultative Year 2015 at Kantor Pelayanan Pajak Pratama Semarang Candisari. The purpose of this rearch is to describe and analyze the implementation of Tax Payer Consultative Year 2015 policy as a dramaturgy at Kantor Pelayanan Pajak Pratama Semarang Candisari. This research is a qualitative research using descriptive analysis and interviewing techniques directly to the informant. The number of respondents in this research were 8 people. The results of this research indicate that there was dramaturgy on the implementation of Tax Payer Consultative Year 2015 at Kantor Pelayanan Pajak Pratama Semarang Candisari. Proven by the compatibility between the criterias about the behavior of dramaturgy of Tax Payer Consultative Year 2015 policy and the criterias according to the theory of dramaturgy by Goffman (1959), which is used as a reference in this research.
Keywords: Dramaturgy, Tax Payer Consultative Year 2015
References
Alm, James. 1998. Tax Policy Analysis: The Introduction of Russian Tax Amnesty. Working Paper, Georgia State University.
Basrowi dan Suwandi. 2008. Memahami Penelitian Kualitatif. Jakarta: PT. Rineka Cipta.
Danim, Sudarwan. 2002. Menjadi Peneliti Kualitatif. Bandung: CV. Pustaka Setia.
Fitri, Ainal. 2015. “Dramaturgi: Pencitraan Prabowo Subianto Di Media Sosial Twitter Menjelang Pemilihan Presiden 2014”. Jurnal Interaksi, Vol. 4, No. 1, Januari.
Goffman, Erving. 1959. The Presentation Of Everyday Life. New York: Doubleday.
Harymawan. 1988. Dramaturgi. Bandung: CV Rosda.
Iskandar, Hendar. 2015. “Ampunan Yang Berjenjang.” Direktorat Jenderal Pajak Kementrian Keuangan, September 25. http://www.pajak.go.id/content/article/ampunan-yang-berjenjang (diakses pada hari Kamis tanggal 29 Oktober 2015).
Miles, Matthew B., dan Huberman A. Michael. 1992. Analisis Data Kualitatif: Buku Sumber Tentang Metode-Metode Baru. Penerbit Universitas Indonesia.
Parle, W.M., and Hirlinger, Mike. W. 1986. Evaluating The Use Of Tax Amnesty By State Government. New York Times
Ragimun. 2014. “Analisis Implementasi Pengampunan Pajak (Tax Amnesty) di Indonesia”. Kementrian Keuangan Republik Indonesia, November 04. http://kemenkeu.go.id/Kajian/analisis-implementasi-pengampunan-pajak-tax-amnesty-di-indonesia (diakses pada hari Rabu 19 Oktober 2016).
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.