EVALUATING THE EFFECTIVENESS OF TAX OBJECTION REVIEW IN INDONESIA’S TAX AUTHORITY

An evaluation of the effectiveness tax objection review by Directorate General Taxes (DGT) is required due to increasing number disputes that continue litigation and a low winning rate for DGT in court (approximately 40%). This study aims analyze reviewing objections at using Campbell's Effectiveness Theory (1989) with criteria programs goals success, program satisfaction, inputs outputs conformity, overall goal achievement. case research qualitative method presented descriptive analysis. Data was collected through documentation, interviews, satisfaction surveys. Informants are from DGT, Taxpayers, Tax Consultants, Lecturers Secretariat Supervisory Committee (Setkomwasjak). The results indicate has been moderately effective, as evidenced achievement predetermined targets. However, several should be improved, such input output quality, workload independence. separation unit Regional Office (Kanwil) one recommendations proposed increase independence review.