Proceedings of the International Conference on Communication, Policy and Social Science (InCCluSi 2022)

Bailiff’s Interpersonal Communication Skill in Enhancing Good Governance in Maros Tax Office

Authors
Andi Rahadi1, *, Tuti Bahfiarti1
1Hasanuddin University, Makasar, Indonesia
*Corresponding author. Email: andirahadi@gmail.com
Corresponding Author
Andi Rahadi
Available Online 15 November 2022.
DOI
10.2991/978-2-494069-07-7_54How to use a DOI?
Keywords
Interpersonal communication; tax bailiff; taxpayer; Good governance
Abstract

Increases in annual tax target should be balanced with the human resource development in directorate general of taxes, an institution responsible for collecting tax from the community. One of the tax source components lies in the tax collection, which is inseparable from the bailiff’s roles. In carrying out the collection process, the bailiff should possess an adequate understanding of the prevailing tax rules and proper communication skills with taxpayers. Interpersonal communication skill serves as one of the main supporting elements of a successful tax collection. The present study examines the effect of interpersonal communication skills on good governance improvement in terms of tax service to taxpayers. In this study, a descriptive analysis was applied in which the data were obtained from interviews with bailiffs in Maros tax service office. The study found that interpersonal skill is pivotal in determining a successful tax collection process. Its main indicators are professional attitude and communication skills. Bailiffs with adequate interpersonal skills are likely to deliver complete, holistic information to taxpayers, satisfying one of the aspects of good governance, i.e., Service equality.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Communication, Policy and Social Science (InCCluSi 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 November 2022
ISBN
10.2991/978-2-494069-07-7_54
ISSN
2352-5398
DOI
10.2991/978-2-494069-07-7_54How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Andi Rahadi
AU  - Tuti Bahfiarti
PY  - 2022
DA  - 2022/11/15
TI  - Bailiff’s Interpersonal Communication Skill in Enhancing Good Governance in Maros Tax Office
BT  - Proceedings of the International Conference on Communication, Policy and Social Science (InCCluSi 2022)
PB  - Atlantis Press
SP  - 481
EP  - 486
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-07-7_54
DO  - 10.2991/978-2-494069-07-7_54
ID  - Rahadi2022
ER  -