Efektivitas Kelembagaan Komisi Pengawas Perpajakan dalam Penanganan Pengaduan Masyarakat Pasca PMK Nomor 2/PMK.09/2023

Abstract

Tax administration reform in Indonesia places the principles of good governance as the primary instrument in strengthening public trust in the taxation system. One form of its implementation is the establishment of the Tax Supervisory Committee (Komite Pengawas Perpajakan/Komwasjak) under Minister of Finance Regulation Number 2/PMK.09/2023, which holds a strategic function in receiving and handling public complaints. However, data reveals significant fluctuations in complaint resolution rates, dropping drastically from 88% in 2022 to 18% in 2023, indicating that the effectiveness of complaint handling has yet to reach its optimal level. This study aims to analyze the effectiveness of Komwasjak in handling public complaints, identify the obstacles encountered, and formulate solutions to address those obstacles. The study employs a qualitative approach with a descriptive-analytical research design, using in-depth interviews, observation, and document analysis as data collection techniques. The effectiveness analysis is based on Richard M. Steers' Organizational Effectiveness Theory, which measures organizational effectiveness through four main dimensions: goal attainment, integration, adaptation, and efficiency. The findings indicate that Komwasjak's role has generally been functioning adequately, yet remains suboptimal, given that its authority is limited to an oversight and advisory capacity without any executorial power. The primary obstacles include limited authority, insufficient public outreach, an insufficiently integrated information system, and coordination across institutions that still requires strengthening