Prof. Dr. Poltak Maruli John Liberty Hutagaol, SE., Ak., M. Acc, M.Ec (Hons), CA
Strategi Meningkatkan Kepatuhan Wajib Pajak
Vol. 6, No. 2 - ISSN 1412-0240
ISSN: 1412-0240
John Hutagaol, Wing Wahyu Winarno, Arya Pradipta
Keyword: Taxpayers’ obedience, tax information system, tax income.
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ABSTRACT: The objective of this paper to examine various factor influencing low obedience of taxpayers which have direct impact on government income from tax sector. From the qualitative research and the research outcome, the influencing factors include incomes, tax rate, taxpayers, perception on tax spending, tax treatment, law-enforcement and database. Hence, the government should manage those factors optimally with concern on condition and priority in order to increase taxpayers’ obedience. Further, besides conducting the three functions commendation of law dissemination, services and law enforcement, the government should conduct supporting activities for instance industrial partnership, leverage activity, and spot audit to taxpayers location. Availability of comprehensive, accurate and reliable database will certainly assist government in conduction the services and control at the same time on the obedience of taxpayers.
Pengaruh Penegakan Hukum Pajak dan Self Assessment System Terhadap Kepatuhan Perpajakan
Dalam Penelitian John Hutagaol (2007) penerapan self assessment system dalam sistem perpajakan tidak sepenuhnya berjalan dengan baik karena sebagian Kantor Pelayanan Pajak (KPP) masih saja mendapatkan kendala dan hambatan dalam pelaksanaan perpajakan. Salah satu di antaranya adalah surat pemberitahuan (SPT) yang diisi dan dilaporkan oleh wajib pajak sulit terdeteksi kebenarannya.