Title: THE INFLUENCE OF THE ATTITUDE OF TAX INSPECTORS, THE COMPLEXITY OF TAX REGULATIONS, AND THE QUALITY OF TAX AUDITORS ON THE MOTIVATION OF CORPORATE TAXPAYER COMPLIANCE IN FULFILLING TAX OBLIGATIONS AT THE SURABAYA RUNGKUT TAX SERVICES OFFICE

Author: TJANDRA WASESA

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

The role of tax revenues in the next few years will be increasingly difficult considering the economic crisis which is still in the process of recovery and the still vulnerable 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 income of society as a whole. This is reflected in the tax ratio as a benchmark for tax revenue performance, which in 2000 decreased by 0.8% from the 1999/2000 budget year of 11.9%. This ratio shows the large portion of total non-oil and gas GDP that can be withdrawn as tax. Therefore, to increase this ratio, it is necessary to continuously increase the awareness and compliance of the Taxpaying community to pay taxes in accordance with applicable regulations as well as law enforcement through tax audit activities.

The level of compliance among taxpayers in Indonesia in paying taxes according to applicable regulations is generally considered to be low, although this can still be debated. One thing that can provide an illustration of this is shown by the amount of the tax coverage ratio, which is an indicator for assessing the level of success in tax collection. This amount is a comparison between the amount of tax that has been collected compared to the potential amount of tax that should be collected. In 2000, the average tax collection success rate reached 61.7%, an increase of 15.7% from the previous year. This situation is quite encouraging in order to maximize tax revenues. To maintain and increase the level of taxpayer compliance, this is done through law enforcement. One form of law enforcement is by carrying out tax audits.

Apart from increasing taxpayer compliance in fulfilling tax obligations, tax audits also aim 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 can have a positive influence on taxpayers in fulfilling their tax obligations. Apart from that, efforts to improve the quality of audits must have the support of Taxpayers with their obligation to maintain bookkeeping. For this purpose, the Directorate General of Taxes continues to strive to perfect audit policies in the context of law enforcement.

The data collection procedure carried out in this research was by distributing questionnaires to corporate taxpayers who had previously undergone a tax audit. The research results were obtained using multiple linear regression analysis tools which proved that the tax inspector's attitude had 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 tax inspectors 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 the theory 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 level of corporate taxpayer compliance in fulfilling tax obligations.

Keywords: Tax Auditor Attitude, Complexity of Tax Regulation, Tax Auditor Quality and Tax Compliance Motivation of Company Taxpayer

Sources: http://repository.unair.ac.id/35527/