Universitas Hang Tuah, Surabaya
Siswo Hadi Sumantri
Tax revenue is a source of funds for the government that is used to finance public expenditures that benefit the public interest. In the last 5 years, tax revenue has not been as expected. This is related to the self-assessment tax collection system, where the truth regarding tax payments depends on the honesty of the taxpayer itself. Therefore, the Government through the Directorate General of Taxes issued a Tax Financial Information Access Policy for the purposes of examination, tax collection and investigation of tax crimes. This is important to prevent tax irregularities. This study aims to analyze the Policy Implementation of the Minister of Finance Regulation No.19 / PMK.03 / 2018 concerning technical guidelines for access to tax financial information and its role in increasing tax revenue by using the George C. Edaward III (1980) policy implementation theory. Edaward III (1980), that policy implementation is influenced by communication variables, resources, disposition, and bureaucratic structure. While analyzing data through the interactive model Source Miles, Huberman and Saldana (2014), namely with the steps of data collection, data display, data condensation, conclusions drawing / verifying. The results showed that the implementation of the technical policy on access to tax financial information contributed to the level of tax revenue at the DGT Regional Office of East Java I, although it was not significant because there were still several obstacles. So that the policy of opening access to financial information for tax purposes cannot be utilized optimally.