ANALISIS UPAYA PENDAYAGUNAAN PENILAI PAJAK

An appraiser has a strategic role in the public and private sectors. In 2018, government issued regulation on tax which important duties functions collection. This study aims to determine obstacles that exist utilization of appraisers support Directorate General Taxes (DGT) collecting national revenues. addition, researcher wants describe efforts can be made by DGT optimizing appraisers. research uses descriptive qualitative methods. Data collection through online interviews document reviews were carried out researcher. The theoretical basis used is pressure isomorphism institutional theory (DiMaggio Powell, 1983). respondents appraisers, assistant results show there correlation between mechanism empowering Coercive mimetic pressures have strong influence organizations respond external environment. Finally, this trigger further contribution revenue.