Factors Influencing The Implementation of Tax Management Policies for Those Who Earn Income from The Sale of Amulets and Sacred Objects

Abstract

               This research aimed to 1) study the level of opinions on tax management policy implementation, 2) analyze the causal relationship influencing the implementation of tax management policy, and 3) propose guidelines for tax management policy implementation for those earning income from the sale of amulets and sacred objects. The research used quantitative research, collecting data from a total of 400 samples, analyzing confirmatory factor data, and analyzing the influence path. The results of the research found that 1) the implementation of the policy has a statistically significant positive impact on tax collection, β = 0.60, (p = .001)**, meaning that for tax management to actually happen, there must be a clear and concrete policy push. And 2) Factors affecting "Policy implementation" has 2 main factors: "Faith" β = 0.49, (p = .001)** and "Doing business" β = 0.12, (p = .014)*. Therefore, the Revenue Department should create policies and enact laws that specify the collection of taxes from income from the sale of amulets and sacred objects in a concrete manner and create a central standard for valuation, because "valuation" is a factor that those involved give the highest importance to.