Compliance Risk Management On Indonesian Taxation: Is It As Good As Expected?

This research was conducted on the revised Compliance Risk Management (CRM) of tax administration by Directorate General Taxes (DJP) in 2021 through SE39/PJ/2021. DGT issued guidelines for implementing CRM-based and business intelligence-based supervisory activities. The new policy should be evaluated to find out whether increases level compliance. qualitative case study interviews directly obtain practitioners' data. at East Jakarta Regional Office, Pulogadung Primary Tax Service Office (KPPP). William Dunns evaluation framework employed gain more comprehensive results effectiveness, efficiency, adequacy, equity, responsiveness, appropriateness. concluded that CRM is not effective raise compliance rate. In addition, this proposed several suggestions from function executors regarding future improvement development CRM, such as cleaner can used a reference developing CRM. other instruments approaches considered wider insights.