Understanding of Tax Directorate General Employees on Taxpayer Compliance Behavior

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Understanding of Tax Directorate General Employees on Taxpayer Compliance Behavior

Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 11

Abstract

Revenue from the taxation sector is the main pillar of state revenue in the State Budget (APBN). However, the Tax ratio, tax capacity, tax effort and tax bouyancy are still very low in Indonesia, indicating that taxpayer compliance behavior in Indonesia is also still very low. Policy is a challenge in efforts to optimize state revenue, especially tax revenue to improve compliance. By understanding the factors that influence compliance behavior, policy makers can develop stronger and more effective ways of dealing with compliance risks. Based on the problems studied, the study uses a qualitative research type. The qualitative approach concentrates more on interpretation and understanding. In terms of data collection and analysis, this approach is sensitive to the context that aims to holistically understand the problems being studied. Qualitative research aims to obtain and understand the meaning of a context in its natural setting and does not prioritize generalization. The results of the analysis show that all informants agree and agree that taxpayers have non-compliant behavior in carrying out their tax obligations. Informants interpret that being compliant can only be obtained from the character of taxpayers, internal factors. Then followed by the influence of external factors in the form of economic factors and the environment of Taxpayers. According to informants, most taxpayers are not compliant due to ignorance, it is very important to ensure that the right tax information according to taxpayers' needs is conveyed clearly by the tax authorities. Supervision from the tax authorities and law enforcement efforts from the tax authorities can encourage taxpayers to behave compliantly. Taxpayers who are already compliant expect service and convenience. Meanwhile, taxpayers who decide not to comply require extra supervision according to tax regulations. Compliance or non-compliance with tax regulations is the result of ongoing interaction between the tax authorities and taxpayers.

Authors and Affiliations

I Gusti Ayu Putri Arisanti , I Ketut Sujana,

Keywords

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EP ID EP751115
DOI 10.47191/jefms/v7-i11-07
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