THE EFFECT OF TAX AUDIT ATTITUDE, TAX REGULATION COMPLEXITY, AND TAX EXAMINER QUALITY ON THE MOTIVATION OF TAXPAYER COMPLIANCE WITH AGENCY IN THE FULFILLMENT OF TAX OBLIGATIONS AT THE TAX SERVICE OFFICE SURABAYA RUNGKUT
Amount: THE EFFECT OF TAX AUDIT ATTITUDE, TAX REGULATION COMPLEXITY, AND TAX EXAMINER QUALITY ON THE MOTIVATION OF TAXPAYER COMPLIANCE WITH AGENCY IN THE FULFILLMENT OF TAX OBLIGATIONS AT THE TAX SERVICE OFFICE SURABAYA RUNGKUT
Authors: TJANDRA WASESA
Memberships: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Airlangga University
Abstract
The role of tax revenues in the next few years will be even more difficult given the economic crisis which is still in the process of recovery and the vulnerability of socio-economic stability. In this case, it will certainly affect the development of business and investment, employment opportunities, production and distribution of goods and services which will ultimately affect the income and power of the community as a whole. This is reflected in the tax ratio as a measure of the performance of tax revenue, which in 2000 decreased by 0,8% from the 1999/2000 fiscal year of 11,9%. This ratio shows the large part of the total non-oil and gas GDP that can be withdrawn as tax. Therefore, to increase this ratio, it is necessary to continuously develop awareness and compliance of the taxpayer community to pay taxes in accordance with applicable regulations as well as law enforcement through tax audit activities.
The level of compliance of the taxpayers in Indonesia in paying taxes according to the applicable regulations is generally still low, although this is still debatable. One thing that can provide an overview of this is indicated by the amount of the tax coverage ratio, which is an indicator to assess the level of success of tax collection. The amount is a comparison between the amount of tax that has been collected compared to the amount of potential tax that should be collected. In 2000, the average tax collection success rate reached 61,7% or an increase of 15,7% from the previous year. This situation gives enough hope in order to maximize tax revenue. To maintain and increase the level of taxpayer compliance, this is done through law enforcement. One form of law enforcement is the implementation of a tax audit.
Tax audit in addition to increasing taxpayer compliance in fulfilling tax obligations, also aims to prevent a sense of injustice in tax treatment among fellow taxpayers. Nevertheless, the audit priority policy is still implemented in the hope that it will have a positive influence on taxpayers in fulfilling their tax obligations. In addition, efforts to improve the quality of audits must have the support of taxpayers with their obligation to keep books of account. For this purpose, the Directorate General of Taxes continues to improve the audit policy in the context of law enforcement.
The procedure for collecting data in this research is by distributing questionnaires to corporate taxpayers who have had a tax audit. The results obtained by using multiple linear regression analysis which proves that the attitude of the tax examiner has a positive effect of 2,518 with a probability of 0,013; while the complexity of tax regulations has a positive effect of 2,840 with a probability of 0,005; and the quality of the tax examiner has a positive effect of 2,899 with a probability of 0,005. The results of the analysis also show that the influence model contained in the theory has met the goodness of fit criteria, which means that in theory it can be proven empirically. In the end, the findings in this study provide a deeper understanding of several factors in tax audit activities that have a positive effect on tax audit activities. the level of compliance of corporate taxpayers in fulfilling their tax obligations.
Keywords: Tax Auditor Attitude, Complexity of Tax Regulations, Tax Auditor Quality and Tax Compliance Motivation of Company Taxpayer
sources: http://repository.unair.ac.id/35527/
