Analysis Of Public Sentiment On Tax Policy Of Voluntary Disclosure Program With Vader Approach
Keywords:
Voluntary Disclosure Program, Tax policy, Sentiment analysisAbstract
This research aims to analyze public sentiment towards the existence of the Voluntary Disclosure Program tax policy on social media. This research method focuses on descriptive qualitative using sentiment analysis method with VADER (Valence Aware Dictionary and Sentiment Reasoner) approach. Data collection is done by using Twitter API and tweets based on keywords to see public perceptions of tax policy. The results showed that the public's opinion on the Voluntary Disclosure Program is very diverse, which is appreciation, support, and criticism. There is a neutral sentiment of 20%, moderately positive 28%, positive 37%, moderately negative 10% and negative 5%. Positive sentiment in this case obtained a greater value than negative sentiment, which means that public sentiment on the Voluntary Disclosure Program policy is quite good.
References
Anggraeni, W. A., Roji, F. F., & Alkautsar, M. (2023). Analisis Sentimen Publik terhadap Kebijakan Insentif Perpajakan Dengan Pendekatan VADER (Valence Aware Dictionary And Sentiment Reasoner). Jurnal Proaksi, 10(4), 465–477. https://doi.org/10.32534/jpk.v10i4.4732
Bai, C., Duan, Y., Liu, C., & Qiu, L. (2022). International taxation sentiment and COVID-19 crisis. Research in International Business and Finance, 63, 101783. https://doi.org/10.1016/j.ribaf.2022.101783
Dahlan, I. S., Bokiu, Z., & Mahmud, M. (2022). Dampak Covid 19 terhadap Target dan Realisasi Penerimaan Pajak Hotel dan Restoran di Kota Gorontalo. Jurnal Mahasiswa Akuntansi, 1(2), 14–26. https://doi.org/10.37479/jamak.v1i2.28
Diana, P., & Eforis, C. (2022). The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic. GATR Accounting and Finance Review, 7(2), 79–87. https://doi.org/10.35609/afr.2022.7.2(1)
Hasanah, U., Na’im, K., Elyani, E., & Waruwu, K. (2021). Analisis Perbandingan Tax Amnesty Jilid I dan Jilid II (Program Pengungkapan Sukarela) Serta Peluang Keberhasilannya. Owner, 5(2), 706–716. https://doi.org/10.33395/owner.v5i2.565
Hutto, C. J., & Gilbert, E. (2014). VADER: A Parsimonious Rule-based Model for Sentiment Analysis of Social Media Text. http://sentic.net/
Indonesia. (2021). Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. In Republik Indonesia.
Melton, C. A., Olusanya, O. A., Ammar, N., & Shaban-Nejad, A. (2021). Public sentiment analysis and topic modeling regarding COVID-19 vaccines on the Reddit social media platform: A call to action for strengthening vaccine confidence. Journal of Infection and Public Health, 14(10), 1505–1512. https://doi.org/10.1016/j.jiph.2021.08.010
Nafis, R. W., & Yuhertiana, I. (2023). Riset Program Pengungkapan Sukarela(Pps): Analisis Bibliometrik. JIMEA (Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 7(2), 345–355.
Ningtyas, A. S. C., & Aisyaturrahmi, A. (2022). Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak. Jurnal Akuntansi Dan Keuangan, 10(1), 51–62. https://doi.org/10.29103/jak.v10i1.6611
OECD. (2020). Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience. OECD Publishing.
Prihatiningtias, Y. W., & Karo, G. N. P. (2021). The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 18(2), 137. https://doi.org/10.31106/jema.v18i2.12789
Salamah, B., & Furqon, I. K. (2020). Pengaruh Pandemi Covid Terhadap Penerimaan Pajak di Negara Indonesia Pada Tahun 2020. Jurnal Akuntansi, Perpajakan Dan Auditing, 1(2), 277–289.
Saraçoğlu, F., Çaşkurlu, E., & Pürsünlerli, E. (2018). Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance Develop in Persons Who Are Not Tax Payers Yet? In Taxes and Taxation Trends. InTech. https://doi.org/10.5772/intechopen.70816
Shrivastava, M., & Kumar, S. (2019). Investigating the Challenges and Methodologies of Sentiment Analysis. IEEE Conference on Information and Communication Technology (CICT), 1–5. https://doi.org/10.1109/CICT48419.2019.9066186
Suwiknyo, E. (2019, October). Tax Amnesty, Reformasi Pajak yang Tak Usai. Bisnis.Com. https://ekonomi.bisnis.com/read/20191017/259/1160343/tax-amnesty-reformasi-pajak-yang-tak-usai
Syifa, K., Bintari, A., & Yunita, D. (2022). Strategi Pemerintah Dalam Mengatasi Penurunan Penerimaan Pajak Di Masa Pandemi Coronavirus Disease (Covid-19) (Studi Pada Kantor Pelayanan Pajak Madya Bekasi). Jurnal Administrasi Pemerintahan (Janitra), 2(1), 136. https://doi.org/10.24198/janitra.v2i1.41106
Tsoy, D., Tirasawasdichai, T., & Ivanovich Kurpayanidi, K. (2021). Role of Social Media in Shaping Public Risk Perception during COVID-19 Pandemic: A Theoretical Review. THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION, 7(2), 35–41. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.72.1005
Wahyuningsih, & Atmadja, S. S. (2021). Analisis Dampak Pandemi Corona Virus Disease (Covid-19) Terhadap Realisasi Pembayaran Pajak Daerah Di Kabupaten Sidoarjo. JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS), 1(4), 318–322.
Yulianto, R. A. B., Darmayanti, N., & Rosyida, I. A. (2021). Pengaruh Pemahaman Atas Self Assessment System, Keadilan Dan Tarif Pajak Terhadap Penggelapan Pajak Pada UMKM Di Kabupaten Bojonegoro. Jurnal Proaksi, 8(2), 512–522. https://doi.org/10.32534/jpk.v8i2.2198
Yuwono, T., & Purwanti, D. (2022). The Effect Of Financial Distress And Tax Load On Tax Incentive Participation Programs Affected By The Covid-19 Pandemic. Riset, 4(2), 026–038. https://doi.org/10.37641/riset.v4i2.172
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Windi Ariesti Anggraeni, Fikri Fahru Roji
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
