Tax Collection Efficiency of the Excise Office Case Study of the Excise Office Region 6
DOI:
https://doi.org/10.55164/ecbajournal.v18i1.276646Keywords:
Tax Collection Efficiency, Principles of Good Excise Taxation, Excise TaxAbstract
This research aims to study the principles of good excise tax, the efficiency of tax collection, and the principles of good excise tax that effect the tax collection efficiency of agencies under the Office of Excise Department Region 6. The sample consists of 198 personnel from the Office of Excise Department Region 6, selected through stratified random sampling. Data was collected using a questionnaire and analyzed using descriptive statistics, including percentages, means, and standard deviations, as well as inferential statistics, specifically multiple regression analysis.
The findings indicate that the level of good excise tax principles (the aspect of fairness) is high, while the effectiveness of tax collection (the assessment of operational potential) is also high level too. Ease of tax collection, behavioral impacts, flexibility, and alignment with government policy are significantly impact to the effectiveness of tax collection, but fairness and effectiveness do not show significantly statistical. The suggestion are excise officers should be facilitate, act flexibly and alignment with government policy with taxpayers, additionally fairness and effectiveness should be improved to enhance efficiency and maximize the benefits of tax collection, along with the use of technology to operational processes for convenience.
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