Factors Influencing the Effectiveness of Disciplinary Enforcement of Civil Servants in Fulfilling Their Personal Taxpayer Reporting Obligations
Keywords:
Civil Servants; Discipline; Tax ComplianceAbstract
The enforcement of discipline among Civil Servants (Aparatur Sipil Negara/ASN) in fulfilling their tax reporting obligations as Individual Taxpayers constitutes an integral part of efforts to promote legal compliance and good governance. ASN are required to submit their Annual Income Tax Return (Surat Pemberitahuan/Annual SPT) accurately, completely, and in a timely manner as stipulated in laws and regulations governing civil service and taxation. This study aims to analyze the factors influencing the effectiveness of disciplinary enforcement of ASN in reporting their personal taxes. The research method employed is normative legal research using both statutory and conceptual approaches. Legal materials were obtained through library research, including legislation, scholarly literature, and other supporting documents, which were subsequently analyzed qualitatively using a descriptive-analytical method. The findings indicate that the effectiveness of disciplinary enforcement of ASN is influenced by both internal and external factors. Internal factors include understanding of tax regulations, legal awareness, integrity, and the individual disciplinary attitude of ASN. Meanwhile, external factors encompass the firmness of sanctions, the quality of leadership and internal supervision, organizational culture, the quality of tax services, and the support of tax reporting systems and technology. This study emphasizes that effective disciplinary enforcement requires not only consistent implementation of sanctions but also strengthened socialization, guidance, and internalization of professional ethical values in order to sustainably improve ASN compliance.
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