Complexity and Socialization of Taxation Rule In Affecting the Taxpayer Accounting Behaviour in Indonesia

Complexity and Socialization of Taxation Rule

In Affecting the Taxpayer Accounting Behaviour in Indonesia

Tarjo

Abstract

C om plexity in this study refers to the num bers and varieties o f elem ents related to taxation rule. Socialization refers to m entoring w hich organized by tax-institution (Fiscus) through the counseling for taxation practice, service and control. Taxpayer obedience is one o f taxation success m easurem ent. C om plexity and socialization taxation rule influences taxpayer obedience in fulfilling their taxation obligation.

The com plexity o f taxation rule will be tricky for the taxpayer for understanding taxation. The lack o f socialization on taxation rule w ill m ake the taxpa yer flustered to counting, m ake paym ent, and deposit their tax burden.

In favor o f these difficulty and confem ployedness, the taxpayer needs assistance from professional on taxation. T heir assist w ill im prove obedience cost and encourage the taxpayer to generate accounting artificial to m inim ize taxes. The greater obedience cost and enlarger accounting artificial will encourage the taxpayer for being m ore disobey. K eyw ords : T a x p a y er, C o m p le xity , S o cializ atio n, T a x a tio n rule s,

A c c o u n tin g beh av ior, O b ed ie n ce co st, O be dienc e.

Introduction

A g o o d ta x a tio n s y s te m is w h ic h c a n m in im iz e o b e d ie n c e d is p a ritie s ; it is d is c re p a n c y b e tw e e n th e ta x e s a c tu a l b u rd e n a n d th e a c tu a l t a x th a t s o c ie ty sh o u ld p a y (R e s m i, 2 0 0 3 ). T h e re a re s e v e ra l e ffo rt to m in im iz e s th is d is p a ritie s , (a ) s e le c tin g th e u n lis te d ta x p a y e r, (b ) in v e n to ry in g th e ta x p a y e r w h o d o e s n o t p a s s N o tific a tio n L e tte r (S P T ), (c ) in v e s tig a tin g to w a rd th e t a x p a y e r w h o re p o rts th a t th e ir ta x e s is s m a lle r th a n p ro p e r, (d ) c o lle c tin g b a c k ta x e s b y s e n d in g c o m p u ls io n lette r, c o n fis c a tio n , a u c tio n a n d to p h y s ic a l fo rc in g (,

gijzeling

) i f n e e d e d .

O n J a n u a r y 1s t, 2001 In d o n e s ia n g o v e rn m e n t e ff e c tiv e ly v a lid a te th e R e g u la tio n N o . 17 y e a r 2 0 0 0 r e g a rd le s s to In c o m e T a x to r e p la c e th e R e g u la tio n N o . 7 y e a r 1994 th a t p re v io u s ly c h a n g e s th e R e g u la tio n N o . 7 y e a r 1983. T r o u g h r e g u la te s th o s e n e w ta x a tio n ru le ta x p a y e r d e f in ite ly w ill m o re c o m p lic a te fo r r e c o g n iz in g ta x a tio n ru le . W e s ta t in J a c k s o n a n d M illir o n (1 9 8 6 ) a rg u e s th a t c o m p le x ity in c re a s e s a m b ig u o u s fo r ta x -p a y e r, f u rth e r e n c o u ra g e d is o b e d ie n c e . M illir o n (1 9 8 8 ) fin d s th a t a m b ig u ity w ith in ta x a tio n ru le s p o s itiv e ly c o rre la te s to d is o b e d ie n c e in c o m p o s in g in c o m e t a x a c c o u n tin g . T h e re b y , it c a n b e s ta te d th a t th e h ig h e r o f ta x a tio n ru le c o m p le x itie s , th e lo w e r ta x p a y e r o b e d ie n c e fo r re p o r tin g th e ir ta x o b lig a tio n .

T h e c o u n s e lin g p ra c tic e a s m e th o d to s o c ia liz e ta x a tio n ru le is p u rp o s e d to e a s ie r ta x p a y e r to r e c o g n iz e th e ta x a tio n ru le . D a m a y a n ti (2 0 0 4 ) d e m o n s tra te s t h a t th e f u n c tio n o f ta x a tio n c o u n s e lin g d id n o t a p p e a r flu e n tly . W h e re a s , ta x a tio n r e fo rm a tio n o c c u rre d in y e a r 2 0 0 0 w h ic h s h o u ld be s o c ia liz e d to e v e ry ta x p a y e r, h o w e v e r th e re s e a rc h f o u n d s th a t 5 8 ,1 % re s p o n d e n ts s ta te n o t k n o w in g a b o u t th o s e c o u n s e lin g p ro g ra m . S o c ia liz a tio n in te n s ity w h ic h r e p e a te d a n d F i s c u s ’s p ro a c tiv e a ttitu d e in g iv in g d ire c tio n , c o u n s e lin g , a n d in s tru c tio n s p re v a le n tly to th e ta x p a y e r w ill e n c o u ra g e th e o b e d ie n c e .

W ith in ta x a tio n c o n te x t, o b e d ie n c e c o s t is a ffe c te d b y th e c o m p le x ity a n d s o c ia liz a tio n o f ta x a tio n ru le . C lo tfe lte r (1 9 8 3 ) fin d s th a t th e c o m p le x ity o f ta x a tio n ru le te n d to in c re a s e s g e n e ra te p o te n tia l ta x e v a s io n . T h e ta x p a y e r o b e d ie n c e c o s t s h o u ld b e lo w i f ta x a tio n ru le is p la in a n d th e in te n s ity s o c ia liz a tio n is b e in g p r e v a le n tly a n d c o n tin u a lly c o n d u c te d .

The Efficient Taxation System

In

s e lf assessment system,

r e s p o n s ib ility o f th e e v a c u a tin g ta s k to g a th e r in g t a x a s a re fle c tio n a ta x a tio n o b lig a tio n r e g a r d in g ta x p a y e r itself. T h ro u g h th is s y s te m , th e ta x a tio n a d m in is tra tio n is e x p e c te d to b e s im p ly o r g a n iz e d a n d e a s ily to b e re c o g n iz e d b y th e ta x p a y e r. T h e s e a re n e e d e d to re in f o rc e c o n s c io u s n e s s im p ro v e m e n t a n d ta x p a y e r r e s p o n s ib ility to m e e t th e ir t a x o b lig a tio n .

S e lf assessm ent system

re s e a rc h w a s c o n d u c te d b y D a m a y a n ti (2 0 0 4 ). T h e fo u n d in g p re s e n ts th e a rra n g e m e n t o f p a y m e n t a n d r e p o r tin g f u n c tio n s h a s b e e n c o n d u c te d b y th e ta x p a y e r. H o w e v e r, o b v io u s ly th a t a c c o u n tin g fu n c tio n u n c o m m itte d m a x im a lly b y th e ta x p a y e r, as b a s e d o n h e r r e s e a rc h d a ta , 9 3 ,5 % ta x p a y e r u n a b le to m a d e s e lf-c o u n t o n th e ir b u rd e n a n d th e a c c o u n tin g fu n c tio n u n c o m m itte d m a x im a lly b y 4 2 ,5 % ta x p a y e r a s th e a c c o u n tin g f u n c tio n is still d o n e b y F is c u s . T h is r e s e a rc h c o n firm s th e ta x p a y e r e m p o w e rm e n t, o n e o f

s e lf

assessm ent system

p u rp o s e , h a s n o t f in e ly a c h ie v e d y e t.

T h e a u d itin g f u n c tio n w h ic h o rg a n iz e d b y ta x - in s titu tio n (F is c u s ) is s tr u c tu r e d in o r d e r to o rg a n iz e th e f u lly -re s p o n s ib ility d is tr ib u tin g o f th e ta x im p o s e to th e t a x p a y e r in r e s p e c t to th e T a x R e g u la tio n . T h o u g h b a s e d on D a m a y a n ti’s in te r v ie w s (2 0 0 4 ) w ith th e ta x p a y e r, it is o b v io u s th a t a u d itin g f u n c tio n w h ic h o r g a n iz e d b y F is c u s is a rra n g e d e x a g g e ra te d ly . B e lo w a re th e q u o ta tio n s o f h e r in te rv ie w w ith th e ta x p a y e r r e s p o n d e n t in D a m a y a n ti’s re s e a rc h (2 0 0 4 ):

34

Complexity and Socialization o f Taxation Rule in Affecting the Taxpayer Accounting Behaviour in Indonesia

R e s p o n d e n t D :

“A bout November - December, tax officer often come to

our house to collect the back taxes. A long with this, they

intimidate us by carrying confiscation letter

.”

R e s p o n d e n t E:

“ W e

got a warning letter consist o f the back taxes several

times, which actually has been p a id and we have SSP (Tax

Deposit Letter) ”

T h a t q u o ta tio n s a b o v e p ro v e s th a t b e fo re

official assessm ent system

b e g u n a b o u t b e fo r e M a rc h 3 1 ^ f o u n d e d o n th e R e g u la tio n N o . 19 y e a r 2 0 0 0 , th e ta x a p p a ra tu s h a s a rra n g e d

s e lf assessment system,

w h e r e a s it o u g h t to b e d o n e a fte r th e ta x p a y e r d e liv e rs N o tific a tio n L e tte r (S P T ). E v e n r e la te d to th o s e in te rv ie w s th e ta x a p p a ra tu s h a s re le a s e d th e c o n fis c a tio n le tte r a n d th e ta x p a y e r w h o s e a c tu a lly h a s f u lfille d h is d u ty still g e t th e w a r n in g le tte r. B a s e d o n th is fa ct, F is c u s h a s e x a g g e r a te d ly a rra n g e d th e a u d itin g f u n c tio n w ith o u t f o llo w in g th e v a lid ta x a tio n ru le s.

F is c u s , in g iv in g s e rv ic e to th e ta x p a y e r, is e x p e c te d to b u ild c o m fo rt a n d e a s in e s s fo r th e ta x p a y e r in f u lfillin g ta x a tio n o b lig a tio n . D a m a y a n ti’s re s e a rc h (2 0 0 4 ) fo u n d in g p ro v e s th a t th e ta x p a y e r is u n w illin g to a s k o r s e e k to th e T a x S e rv ic e O ffic e th a t w a s th e p a rt o f s e rv ic e fu n c tio n , s in c e th e ta x p a y e r h a s b a d p e rc e p tio n to w a rd F is c u s . T h e q u o ta tio n o f D a m a y a n ti’s in te rv ie w (2 0 0 4 ) w ith h e r r e s p o n d e n t a s fo llo w e d :

“When I ask the tax apparatus's aid to count taxes, it is

surprised that the tax which I have to p a y is so high, till

reach dozens million rupiah. However, apparatus offers

other alternatives to p a y more less taxes by condition o f

the taxpayer must p a y the h a lf taxes to the governm ent via

tax office, and the remains given to the apparatus

. ”

T h a t in te r v ie w a b o v e is a w itn e s s th a t is h a p p e n e d to th e ta x p a y e r a n d th e re a re still m a n y ta x p a y e r th a t e x p e rie n c e s th e sa m e th in g . T h e r e f o r e th e ta x p a y e r p e rc e p tio n th a t th e ta x a p p a ra tu s j u s t m a k e c o n fu s e , d iffic u lt, a n d m u s t b e a v o id e d . T h is p e rc e p tio n w ill o b s tru c t th e p u rp o s e o f s e l f a s s e s s m e n t sy s te m ; th a t is to in c re a s e c o n s c io u s n e s s a n d ta x p a y e r r e s p o n s ib ility , a s th e c a s h d o e s n o t a d d th e g o v e rn m e n t in c o m e b u t fa ll in to th e ta x a p p a ra tu s p o c k e t.

In o r d e r to e v a lu a te th e e ffic ie n c y lev e l o f ta x a tio n s y s te m , S a d h a n i (2 0 0 4 ) p ro p o s e s th a t th e re a re tw o b a s ic e le m e n ts th a t a lw a y s a re r e fe re n c e s ; (1 ) th e c o s t o f ta x a tio n a d m in is tra tio n , a n d (2 ) th e c o s t o f ta x a tio n o b e d ie n c e ( c o m p lia n c e o f ta x a tio n ). T h e ta x a tio n s y s te m w ill b e e ff ic ie n t i f c o s ts o f b o th e le m e n ts a re lo w . T h e e ffic ie n t ta x a tio n sy s te m w ill b e a c h ie v e d i f ; th e e c o n o m is ts a n d p a rtic u la rly th e c o m p a n y a p p ly g o o d c o rp o r a te g o v e rn a n c e

Vol. 18, No. 1 August 2010

©

Centre fo r Indonesian Accounting and Management Research

s y s te m . T h is s y s te m s h o u ld b e a g u a ra n te e th a t th e e c o n o m is ts o b e y th e ru le s a n d ta x c o m p lia n c e in d o in g th e ir a c tiv itie s .

In s e l f a s s e s s m e n t s y s te m p ro c e s s , th e ta x p a y e r d o e s n o t fill th e ta x fo rm a n d b e in g in v e s tig a te d b y F is c u s . T h e issu e th a t m u s t b e c o n p a rty re d is th e n e c e s s ity o f th e s ig n if ic a n t k n o w le d g e r e la te d to ta x a tio n a n d its ru le s w h ic h is e x p lic itly , m u tu a lly , s im p ly , c le a rly , u n a m b ig u o u s ly , a n d c o n s ta n tly s u g g e s te d a n d c o n v e y e d f u rth e r to th e ta x p a y e r, th e re fo re th e re is n o in c o rre c t in te rp re ta tio n .

The Complexity O f Taxation Rules

A c o m p le x ity p re s e n ts e le m e n ts q u a n tity a n d v a rie tie s in e x te rn a l e n v ir o n m e n t ( H a tc h , 1997: 89 ). W ith in ta x a tio n c o n te x t, e n v ir o n m e n t is e v e ry p a r t w h ic h c o n c e r n e d o n ta x a tio n ru le s . T a x a tio n ru le s w ill a v o w e d c o m p le x if its r u le s o fte n v a ry , th e la n g u a g e is h a rd ly u n d e rs to o d , tric k y a n d to o k m a n y a d m in is tra tiv e r e q u ir e m e n ts , a n d n e e d e d s h o rt tim e c o n firm th e n e w ta x a tio n r u le s (S ia h a a n , 2 0 0 5 ). T h e u p w a rd o f ta x a tio n ’s c o m p le x ity ru le le v e l c o u ld o b s tr u c t t a x p a y e r to a rra n g e ta x re p o rts . T h e re fo re c o m p le x ity o f ta x a tio n ru le s is t h e c o m p lic a te d n e s s a n d th e d iffic u lty in u n d e rs ta n d in g ta x a tio n r u le s ’ p r in c ip a ls w h ic h a re fa c e d in ta x a tio n la w s a n d im p le m e n ta tio n ru le s.

W ith in id e a f ra m e w o rk in fig u re 1, th e c o m p le x ity o f ta x a tio n ru le s w ill c re a te a m b ig u ity to w a rd ta x p a y e r w h ic h w ill in flu e n c e th e ir d e c is io n m a k in g to f u lfill th e ir t a x o b lig a tio n . S e v e ra l r e s e a rc h e s a b o u t th e c o m p le x ity o f ta x a tio n r u le s fo u n d t h a t th e ir r e s u lt w e re in c o n s is te n t b e tw e e n o n e a n d a n o th e r. T h e s e f o u n d in g d e m o n s tr a te d i f ta x a tio n ru le s c re a te a m b ig u ity f o r ta x p ro fe s s io n a l, th e y w ill a c t m o re s u b m is s iv e in a rra n g in g th e ir ta x r e p o rts (K a p la n e t al., 1988; S c h is le r, 19 9 4 ; S h ie ld s e t al., 1995; S p ilk e r e t al., 199 9). A s C lo tfe lte r (1 9 8 3 ) s h o w e d th a t in f a c t th e c o m p le x ity in c re a s e s th e o c c a s io n to a v o id tax .

B a s e d o n K a h n e m a n a n d T v e rs k y p r o s p e c t th e o r y (1 9 7 9 ), a s c ite d on Z a n d ja n i (1 9 9 2 : 4 1 -4 2 ) a rg u e th a t th e p e rc e p tio n o f ta x p a y e r to w a rd th e s im p lic ity a n d la w p o w e r w ill in flu e n c e ta x p a y e r b e h a v io r a n d ta x a tio n s u c c e e d . T h e ta x p a y e r u n d e rs ta n d in g to w a rd ta x a tio n ru le s h a s im p o r ta n t fu n c tio n , sin c e th is is o n e o f c o g n itiv e e le m e n ts o f ta x p a y e r a ttitu d e to w a rd ta x a tio n ru le s , and t a x a tio n a ttitu d e a ff e c t ta x a tio n b e h a v io r o f ta x p a y e r, a n d fin a lly , ta x a tio n b e h a v io r in flu e n c e s th e o b e d ie n t o f ta x p a y e r.

T h e r e s e a rc h a b o u t ta x a tio n c o m p le x ity is a ls o c o n d u c te d b y M a g ro (1 9 9 9 ) w h ic h t o o k 2 0 m a n a g e rs a s p a rtic ip a n t, w h o w o rk in g in la rg e a c c o u n ta n t c o m p a n y a n d h a v in g e x p e rie n c e fo r 5 -2 2 y e a rs . R e s e a rc h e r fo u n d th a t p a r tic ip a n t f a c e c o m p le x ity , a m b ig u ity , a n d sk ill in ta x a tio n p la n n in g c o n d itio n to j u s t i f y th e h ig h e r o n e th a n in s u b m is s iv e c o n d itio n . T h e re s u lts o f th is r e s e a rc h p r o v e th a t th e c o m p le x ity o f ta x a tio n ru le s te n d s to b e p u z z lin g fo r ta x p a y e r in s u c h a w a y it w ill m o tiv a te ta x p a y e r fo r b e in g m o re o b e d ie n t.

36

Complexity and Socialization o f Taxation Rule in Affecting the Taxpayer

Accounting Behaviour in Indonesia

Vol. 18, No. 1 August 2010

© Centre fo r Indonesian Accounting and Management Research

F ro m th e p a rty o f c o m p le x ity s ta te , S p ilk e r e t al., ( 1 9 9 9 ) p re s e n ts th a t (1 ) ta x p r o fe s s io n a l in te rp re ts ta x a tio n ru le s b a s e d o n v e ry a g g re s s iv e c o n d itio n ; (2 ) th e a m b ig u ity o f ta x a tio n ru le s is in te rp re te d b a s e d o n c o n d itio n w h ic h g iv e s a d v a n ta g e s fo r c lie n t in th e c o n te x t o f o b e d ie n t n o t im p a c ts o f th e c o m p le x ity o f ta x a tio n ru le s . T h e r e s e a rc h fin d s th a t th e re a re im p a c ts o f th e c o m p le x ity o f ta x a tio n ru le s to w a rd d is o b e d ie n t c o st; th is fin d in g is c o n s is te n t w ith th e re s e a rc h ( J a c k s o n a n d J o n e s , 19 85; N a m e t a l., 2 0 0 2 ; S ia h a a n , 2 0 0 5 ). T h e re b y , it c a n b e sa id th a t th e h ig h e r c o m p le x ity o f ta x a tio n ru le s , th e n th e o b e d ie n t c o s t w ill g e t h ig h e r a ls o . T h e h ig h e r o b e d ie n t c o s t is c a e m p lo y e d b y t a x p a y e r w h o g e n e ra lly a sk s th e ta x p ro fe s s io n a l aid . T h e s e a id s c a u s e th e in c re a s in g o f in te rn a l d is o b e d ie n t c o s t w h ic h is c o m p e n s a tio n (b o n u s ) fo r t a x p ro fe s s io n a l. W ith th e h e lp fro m ta x p ro fe s s io n a l, ta x p a y e r c o n d u c t a c c o u n tin g a rtific ia l in p u rp o s e to m in im iz e ta x w h ic h s h o u ld b e p a id .

T a x a tio n ru le s s h o u ld be m a d e s im p ly i f th e re is w e ll- b u ilt in te g ra tio n a m o n g a ll r e la te d p a rtie s , th a t a re g o v e rn m e n t in th is c a s e ta x d ire c to ra te g e n e ra l ( D irje n P a ja k ), In d o n e s ia n le g is la tiv e a s s e m b ly ( D P R ), ta x p a y e r, ta x p ro fe s s io n a l, a n d a c a d e m ic ia n w h o is in v o lv e d c o m p r e h e n s iv e ly in th e a rra n g in g p ro c e s s o f ta x a tio n ru le s. In te s tin g th e s u b s e r v ie n c e o f o b lig a tio n , ta x a tio n is a lw a y s b e g u id e d b y th e ta x a tio n c e rta in ty o f le g is la tio n ru le s , w h ile in a rra n g in g f in a n c ia l re p o rt th e c o m p a n y is a lw a y s g u id e d b y fin a n c ia l a c c o u n ta n c y s ta n d a r d ( S ta n d a r A k u n ta n s i K e u a n g a n /& 4 X ). T h e le ss u n d e rs ta n d in g o n th e ta x a tio n c e rta in ty o f le g is la tio n r u le s m a y c a u s e ta x p a y e r n o t p a y in g ta x o r p a y in g ta x b u t n o t a c c o rd w ith v a lid t a x ru le s .

Taxation Rules Socialization

T h e m a in fu n c tio n s o f ta x d ire c to ra te g e n e ra l ( D ire k to ra t J e n d e ra l P a ja k / F is k u s ) in s e l f a s s e s s m e n t s y s te m a re e m p h a s iz e d o n th re e p o in ts : th e d e v e lo p m e n t th ro u g h ta x a tio n k n o w le d g e c o u n s e lin g , s e rv ic e a n d c o n tro l. T h e s o c ia liz a tio n o f th o s e th re e F is k u s f u n c tio n s h a s n ’t b e e n c o n d u c te d m a x im a lly ; e v e n th e re is m is a p p lic a tio n o f th o s e th re e fu n c tio n s in th e p ra c tic e .

T h e c o u n s e lin g im p le m e n ta tio n is in te n d e d to e m p o w e r th e ta x p a y e r to c o m p re h e n d m o re a b o u t ta x a tio n ru le s . D a m a y a n ti (2 0 0 4 ), p re s e n ts th a t th e fu n c tio n o f ta x a tio n c o u n s e lin g d o e s n o t b e e m p lo y e d w e ll. In th e y e a r 2 0 0 0 th e re s e a rc h fo u n d th a t 5 8 ,1 % o f r e s p o n d e n t re c o g n iz e n o th in g a b o u t th e c o u n s e lin g , w h e r e a s th e re is th e ta x a tio n re fo rm a tio n o c c u rr e d th a t s h o u ld b e so c ia liz e d to w h o le ta x p a y e r.

T h e F is k u s in e ffic ie n c y in c o n d u c tin g s o c ia liz a tio n o r ta x a tio n c o u n s e lin g w ill g iv e im p a c t to w a rd s e l f c o u n tin g f u n c tio n b y ta x p a y e r. T h e re fo re , th is w ill a ffe c t th e ta x p a y e r th a t u n a b le to a c c o m p lis h s e l f c o u n tin g fu n c tio n o f h o w m u c h ta x th a t s h o u ld b e p a id , as th a t ta x p a y e r c o m p la in w h e n th e y a re in te rv ie w e d b y D a m a y a n ti ( 2 0 0 4 ) a s fo llo w :

“There are many times, we got tax warning letter, about tax

which is still going into debt with a very big amount. O ff

course, we do not mind as long as we know such big

am ount coming fro m where. It is because, up till now we do

not know how the 'right calculation exactly.

The

socialization does not exist”.

B a s e d o n s u c h in te rv ie w re s u lt a b o v e , it p r e s e n ts th a t F is k u s is less d o in g th e r ig h t c a lc u la tin g fu n c tio n . In fa c t, to a c c o m p lis h th e rig h t c a lc u la tio n fu n c tio n , th e s o c ia liz a tio n s h o u ld b e c o n d u c te d c o n tin u o u s ly . T h e c o u n s e lin g is s ig n if ic a n tly n e e d e d a s it g iv e s b e n e fits to ta x p a y e r th a t j o i n s c o u n s e lin g to u n d e rs ta n d a n d re c o g n iz e th e c h a n g e o f ta x a tio n ru le s a n d h o w to c o u n t th e ra te o f p a id ta x . T h e n w h a t s h o u ld b e a c c o m p lis h e d b y F is k u s is m a k in g s o c ia liz a tio n to ta x p a y e r u n ifo rm ly a n d c o n tin u o u s ly .

In f a c t, c a lc u la tio n f u n c tio n h a s n o t b e e n c o n d u c te d m a x im a lly by D a m a y a n ti t a x p a y e r (2 0 0 4 ), b e c a u s e 5 4 .8 % ta x p a y e r w h o b e c o m e D a m a y a n ti re s p o n d e n ts u n a b le to c a lc u la te th e b a c k ta x b y th e m s e lv e s , w h ile 4 5 .2 % ta x p a y e r h a v e n o t re a liz e d y e t th e c a lc u la tin g f u n c tio n b e c a u s e it is still c o n d u c te d b y F is k u s . B a s e d o n th a t re s e a rc h fo u n d , it p re s e n ts th a t th e ta x p a y e r e m p o w e rm e n t w h ic h is o n e g o a ls o f s e lf a s s e s s m e n t s y s te m h a s n o t a tta in e d m a x im a lly .

C o n tin u o u s s o c ia liz a tio n in te n s ity a n d F i s k u s ’ p r o a c tiv e a ttitu d e in g iv in g g u id a n c e , c o u n s e lin g , a n d in s tru c tio n to ta x p a y e r u n ifo rm ly w ill s u p p o rt th e r is e o f t a x p a y e r o b e d ie n t. T h e le ss s o c ia liz a tio n w h ic h c a u s e s th e u n k n o w n o n t a x r u le s w h ic h h a s im p a c t i f t a x p a y e r te n d s to d o a c c o u n ta n c y m a d e u p to m in im iz e t a x r e s p o n s ib ility .

O n th e o th e r p a rty , ta x d ire c to ra te g e n e ra l (D irje n P a ja k ) a ls o d o e s n o t e x p e c t i f th e y a lw a y s b e c a lle d d o in g le ss ta x a tio n r u le s s o c ia liz a tio n . T h e n is s o c ia l in te r e s t to w a r d ta x s o c ia liz a tio n still lo w ? T o a n s w e r th is , th e in te rv ie w q u o ta tio n w ith S u m ih a r P . T a m b u n a n , D ire c to r P P h o f ta x d ire c to r a te g e n e ra l ( In d o n e s ia T a x a tio n J o u rn a l, A p ril 2 0 0 3 ) a s fo llo w : .

Indonesia Taxation Journal:

H ow fa r the . changes in notification letter (surat

pem beritahuan/ SPT) are socialized?

Sumihar P. Tambunan:

Before that SP T is sent, we have socialized those changes to

society. We started fro m association, mass media, to

taxation seminars. Socialization is done in domestic tax

service offices and domestic branch offices (kanwil-kanwil).

Just most o f the times, i f taxpayer are invited; the one who

comes is the driver. So it seems to be not willing to be

socialized. Well, i f it happened like this, it is said to be less

socialization. Therefore, fo r taxpayer personally it is

38

Complexity and Socialization o f Taxation Rule in Affecting the Taxpayer

Accounting Behaviour in Indonesia

possible, the ones who should report that shall be

association or taxpayer groups.

B a s e d o n th o s e in te rv ie w q u o ta tio n s , it p re s e n ts th a t in f a c t ta x d ire c to ra te g e n e ra l h a s m a d e e ffo rts to do s o c ia liz a tio n o f ta x a tio n c h a n g e s to s o c ie ty th ro u g h v a rio u s m e d ia . H o w e v e r, D a m a y a n ti’s r e s e a r c h (2 0 0 4 ) fin d s th a t ta x a tio n ru le s s o c ia liz a tio n d o e s n o t c o n d u c te d m a x im a lly a n d e v e n ly . S o, a c c o rd in g to th e w rite r, ta x d ire c to ra te g e n e ra l s h o u ld k e e p m a k in g e ff o r ts in in c re a s in g ta x a tio n ru le s s o c ia liz a tio n to s o c ie ty . E v e n as w h a t is d o n e in J a p a n , th e ta x a tio n ru le s s o c ia liz a tio n g e ts s ta rte d fro m e le m e n ta ry s c h o o l. W ith ta x s o c ia liz a tio n in e a rly a g e s , th e n in s h o rt tim e th e s tu d e n ts w ill c o n v e y it to e a c h p a re n ts a n d in lo n g tim e i f th o s e s tu d e n ts la te r b e c o m e ta x p a y e r, it is e x p e c te d to in c re a s e th e ir o w n a w a re n e s s to p a y ta x e s . W ith e a rly e d u c a tio n , it is e x p e c te d to u n d e rs ta n d c o m p le te ly th e im p o rta n t ro le o f ta x e s in f in a n c in g n a tio n n e e d s a n d lo ca l g o v e rn m e n t.

Taxpayer Accountancy Behavior

E a rn in g s g e n e ra lly a re e m p lo y e d as a m e a s u r e m e n t o f th e b u s in e s s s u c c e e d s . E a rn in g s a re o fte n e m p lo y e d a s b a s ic fo r m a k in g d e c is io n o f v a rio u s r e la te d p a rty s , f o r e x a m p le it is e m p lo y e d as b a s ic to c a lc u la te t a x p a y e r in c o m e , a n d a ls o e m p lo y e d a s th e e v a lu a tio n c rite ria o f c o m p a n y ’s p e rfo rm a n c e . B e c a u s e o f th a t, m a n a g e rs o fte n u tiliz e s th e o p p o rtu n ity to c re a te p r o fit v a lu e (e a rn in g m a n a g e m e n t) w ith a c c ru a l e n g in e e rin g to m in im iz e ta x p a y e r in c o m e c h a rg e w h ic h s h o u ld b e p a id by th e c o m p a n y . E a rn in g s m a n a g e m e n t is r e a liz e d b y in c re a s in g a c c ru a l n u m b e r to m a k e th e p ro fit lo w e r o r h ig h e r ( D h a liw a l e t al., 1994; G u e n th e r, 1994; F ra n k e l, 1994; C lo y d e t al., 19 96 ; M a y d e v , 1997). T h e re a re s o m e m a n a g e m e n t m o tiv a tio n s in d o in g e a rn in g s m a n a g e m e n t, th a t (S c o tt, 2 0 0 3 : 3 6 8 -3 8 3 ) th e re a re b o n u s w h ic h a re b a s e d o n e a rn in g s , p o litic a l m o tiv a tio n s , ta x m o tiv a tio n s , th e c h a n g e in c h ie f o f e x e c u tiv e o ffic e r , a n d th e c h a n g e o f d o in g I n itia l P u b lic O ffe rin g (IP O ).

In c o m e ta x a tio n is s u ffic ie n t to g iv e m a n a g e m e n t m o tiv a tio n to c re a te p ro fit. H o w e v e r, F is k u s p a rty h a s th e ir o w n ru le s in a rr a n g in g a c c o u n t o r ta x p a y e r a c c o u n ta n c y , so it d e c re a s e s th e m o v e m e n t s p a c e o f c o m p a n y m a n a g e m e n t to r e a liz e e a rn in g s m a n a g e m e n t. M a n y r e s e a rc h e s in U n ite d S ta te s e x a m in e th e im p a c t o f s e le c tin g e v a lu a tio n m e th o d o f L IF O a n d F IF O s u p p ly a n d its e ffe c ts o n in c o m e ta x c h a rg e , fo r e x a m p le th e r e s e a rc h c o n d u c te d b y D h a liw a l e t al. (1 9 9 6 ); C lo y d et al. (1 9 9 6 ), th e f o u n d in g r e p r e s e n ts th a t m a n y c o m p a n ie s p r e f e r L IF O m e th o d to s a v e in c o m e ta x .

In U n ite d S ta te s , th e re a re m a n y e m p iric a l re s e a rc h e s e m p lo y ta x a tio n re fo rm a tio n w h ic h is k n o w n a s T a x R e fo rm A c t (T R A ), to e v a lu a te b e h a v io r o f e a rn in g s m a n a g e m e n t c o n c e rn e d w ith m in im iz in g ta x . T h e r e s e a rc h f in d in g h a s b e e n fa ile d to p ro v e th a t d e c re a s in g th e t a x ra te m a y in flu e n c e th e a c c ru a l p ro fit c o m p a n y ’s p o lic y to m in im iz e in c o m e ta x c h a rg e , (G u e n th e r ( 1 9 9 4 ), w h ile th e re s e a rc h w h ic h fo c u s e s o n y e a r-e n d p u rc h a s in g d e c is io n a n d y e a r- e n d

The International Journal o f Accounting and Business Society 4

1

G o o d C o r p o r a te G o v e rn a n c e sy s te m w ill e n fo rc e fo r r e a c h in g lo w ta x c o m p lia n c e c o s t. G o o d c o rp o r a te g o v e rn a n c e o b je c tiv e is to c re a te a d d itio n a l v a lu e fo r all. s ta k e h o ld e rs , o n e s ta k e h o ld e r is g o v e rn m e n t w h o s h o u ld d e te rm in e ta x th a t s h o u ld b e fu lfill.

R e v ie w e d b y ta x p a y e r th e c o s t o f ta x p a y e r c o n fo rm ity is p e rf o r m e d b y M o o d y ( 2 0 0 2 ) t h a t :

In 2002 taxpayer in United State (individual and bodies)

was estimated spend 5,8 work hour to obey income taxation

■

.

law o f state which call as obedience cost

.

This cost less

than 194 billion $ or equal to 20.4 cent fo r each $ income

tax which acceptable by state or 20.4% fro m each income.

It c o u ld b e s ta te d th a t i f ta x o b e d ie n c e is o n e e le m e n t o r C o rp o ra te G o v e rn a n c e p ra c tic e , th u s p e rfo rm a n c e a n d a c h ie v e m e n t o f ta x o b e d ie n c e le v e l w ill d e p e n d on c o m p a n y m a n a g e ria l p e rfo rm a n c e .

O b e d ie n c e c o s t w a s s tim u la te d b y c o m p le x ity a n d s o c ia liz a tio n o f ta x a tio n ru le s . C lo tfe lte r (1 9 9 3 ) fo u n d th a t ta x a tio n ru le c o m p le x itie s in c re a s e ta x p a y e r o p p o r tu n ity to a v o id ta x . T a x e v a s io n c a u s e s b o th e x te r n a l a n d in te rn a l o b e d ie n c e c o s t. T h e in te rn a l o b e d ie n c e c o s t is th e c o s t th a t is re le a s e d b y c o m p a n y r e la te d to a v o id a n c e o r fra u d u le n t o f ta x . W h e re a s , th e e x te rn a l o b e d ie n c e c o s t is p e n a lty th a t is b u rd e n e d b y th e t a x p a rty ( g o v e r n m e n t) to th e ta x p a y e r. T o a v o id ta x , th e ta x p a y e r u s u a lly a s k fo r h e lp fro m t a x p ro fe s s io n a l. Its c o n s e q u e n c e s m a y c a u s e th e in te rn a l o b e d ie n c e c o s t in th e fo rm o f c o m p e n s a tio n ( b o n u s ) to ta x p ro fe s s io n a l.

E m p ir ic a l stu d y in r e s p e c t to o b e d ie n c e c o s t c o n d u c te d b y W itte a n d W o o d b u rry (1 9 8 5 ), S ia h a a n (2 0 0 5 ) fin d s th a t o b e d ie n c e c o s t n e g a tiv e ly a ffe c ts th e ta x p r o fe s s io n a l o b e d ie n c e b e h a v io r in c o m p o s in g ta x re p o rt. T h is e m p iric a l e v id e n c e p re s e n ts th a t th e h ig h e r d is o b e d ie n c e c o s t w ill c a u s e th e lo w e r ta x p ro fe s s io n a l o b e d ie n c e b e h a v io r. In c o n tra ry , th e a u th o r a rg u e s th a t th e lo w e r ta x a tio n o b e d ie n c e c o s t w ill e n c o u ra g e th e ta x p a y e r to f u lfill h is ta x a tio n re s p o n s ib ility .

In o b e d ie n c e p ra c tic e , L a n d s itte l (2 0 0 0 ) s u g g e s ts th a t th e r e a re th re e c h a lle n g e s in f a c in g a n e w ag e , th e y a re (1 ) e a rn in g m a n a g e m e n t; (2 ) f ra u d u le n t fin a n c ia l re p o rtin g ; a n d (3 ) in te rn a l c o n tro l p ro c e s s . T h e f ir s t c h a lle n g e , e a rn in g m a n a g e m e n t r e la te d to m is s ta te m e n t o f a c c o u n tin g r e p o r t in p u rp o s e to m a n ip u la te th e re p o rte d in c o m e . T h e s e c o n d c h a lle n g e is r e la te d to f ra u d u le n t fin a n c ia l re p o rtin g . W h ile th e th ird c h a lle n g e is re la te d to F is c u s w h o c a n n o t e ff e c tiv e ly m e a s u r e th e q u a lity o f in te rn a l c o n tro l in o r d e r to b e d e te r m in e d b y o u t p a rty .

T h e g r e a te r o b e d ie n c e c o s t w ill e n c o u ra g e th e ta x p a y e r to m in im iz e ta x p ro fit in p u rp o s e to m in im iz e th e n u m b e r o f in c o m e ta x lia b ilitie s . T h e ta x p a y e r o b e d ie n c e c o s t w ill tu rn lo w i f th e ta x a tio n ru le is s im p ly a n d th e in te n s ity o f ta x a tio n s o c ia liz a tio n is e q u a lly a n d c o n tin u a lly o rg a n iz e d . T h e lo w o b e d ie n c e

c o s t w ill p e rs u a d e th e ta x p a y e r to k e e p a c c o u n tin g c o r r e s p o n d to th e ta x a tio n r u le s a n d f in a lly a ffe c t th e ta x p a y e r o b e d ie n c e in f u lf illin g h is ta x a tio n r e s p o n s ib ility .

The Taxpayer Obedience

B a s e d o n K a m u s B e s a r B a h a s a In d o n e s ia , o b e d ie n c e re f e rs to o b e y o r c o m p ly to th e n o rm s o r ru le s (B a d u d u a n d Z a in , 19 95 : 101 3). N o v a k in K ir y a n to (1 9 9 9 ) s u g g e s ts th a t a c lim a te o f ta x p a y e r o b e d ie n c e are : (1 ) th e ta x p a y e r r e c o g n iz e s a n d trie s to u n d e rs ta n d th e ta x a tio n R e g u la tio n s ; (2 ) fills th e t a x fo rm c o rre c tly ; (3 ) c a lc u la te s ta x in rig h t a m o u n t, a n d p a y th e ta x in tim e . T h u s , o b e d ie n c e in ta x a tio n c o n te x t is a lo y a lty to a c c o m p lis h th e ta x a tio n ru le s w h ic h m u s t b e d o n e b y th e ta x p a y e r.

T h e o b e d ie n c e in te n tio n is a id in g th is m a n a g e m e n t in a c c o m p lis h in g its r e s p o n s ib ilitie s in o r d e r to o b e y th e v a lid d e te rm in a tio n , r u le s a n d r e g u la tio n th a t is d e c id e d b y a u d ito r (S y m in g to n in S a d h a n i, 2 0 0 4 ). T o fu lfill o b e d ie n c e , th e ta x p a y e r n e e d s a c c o u n ta n t o r ta x p ro fe s s io n a l h e lp to c o m p o s e fin a n c ia l r e p o r t b y c o m p ly in g a c c o u n ta n c y s ta n d a rd iz a tio n , la w s a n d ru le s o f ta x a tio n th a t is c e rtif ia b le f o r F is c u s to d e te rm in e th e fu lfillm e n t o f t a x p a y e r d u ty .

T h e e m p ir ic a l r e s e a rc h a b o u t th e ta x p a y e r o b e d ie n c e in I n d o n e s ia c o n d u c te d b y K ir y a n to (1 9 9 9 ) o b s e rv e s th e im p a c t o f in te rn a l c o n tro l s tru c tu re a p p lic a tio n to w a r d ta x p a y e r o b e d ie n c e in f u lfillin g h is in c o m e ta x . T h e fin d in g p re s e n ts th a t a ll e le m e n ts o f in te rn a l c o n tro l s tru c tu re th a t in c lu d e s c o n tro l, a c c o u n ta n c y s y s te m a n d c o n tro l p ro c e d u re h a v e s ig n if ic a n t im p a c t to ta x p a y e r o b e d ie n c e . T h is e v id e n c e in d ic a te s th a t th e b e tte r s tru c tu re o f in te rn a l c o n tro l w ill s u p p o rt t h e ta x p a y e r o b e d ie n c e in f u lfillin g h is ta x a tio n r e s p o n s ib ility .

O n e w a y to m e a s u re th e ta x p a y e r o b e d ie n c e is th a t th e ta x p a y e r h a s in s e rt S P T in tim e . T a b le 1 p re s e n ts th e ta x p a y e r o b e d ie n c e in in s e rtin g a n n u a l n o tif ic a tio n le tte r (S P T ).

T a b le 1 p re s e n ts th e lev e l o f ta x p a y e r o b e d ie n c e in in s e rtin g a n n u a l n o tif ic a tio n le tte r (S P T ) is still lo w . F o r e x a m p le in 2 0 0 3 , th e ta x p a y e r w h o in s e r t a n n u a l S P T r e a c h o n ly 3 5 % , c a p ita tio n ta x p a y e r 3 4 % , a n d P p h c h o p p e r C h a p te r 21 3 8 % .

O n e c rite r ia o f ta x a tio n s u c c e s s c o rr e s p o n d to b u d g e te r f u n c tio n is th e s u c c e s s o f ta x a c q u is itio n . T h e ta x a c q u is itio n s u c c e s s is r a tio o f ta x p a y e r o b e d ie n c e le v e l in p a y in g ta x c o m p a re d to b a s ic r e g u la tio n in th e y e a r. T h e h ig h e r ta x p a y e r o b e d ie n c e le v e l, th e n th e ta x a c q u is itio n s u c c e s s w ill g e t h ig h e r to o ( S u h a rd ito a n d S u d ib y o , 1999).

T h e ta x p a y e r o b e d ie n c e is th e p u rp o s e o f th is w r itin g a s s ta te d in th e e n c lo s u r e o f i d e a s fra m e w o rk F ig u re 1. A g o o d c o m p lia n c e w ill b e a c h ie v e d by th e e x is te n c e o f ta x a tio n ru le s a n d th e e q u a l a n d c o n tin u a n t in te n s ity o f ta x a tio n s o c ia liz a tio n . T h e lo w o b e d ie n c e c o s t w ill s u p p o rt th e t a x p a y e r to a c c o m p lis h fin a n c ia l r e p o r t c o rr e s p o n d to th e ta x a tio n ru le s , so t h a t th e t a x p a y e r o b e d ie n c e

Accounting Behaviour in Indonesia

The International Journal o f Accounting and Business Society

43

w ill b e e ffic ie n tly a c h ie v e d . T h e o b e d ie n c e m e a s u re m e n t is th e c o rre c tn e s s lev e l o f a c c o u n tin g a n d c a lc u la tin g , th e a p p ro p ria te n e s s o f d e p o s it; fu lf illin g a n d in s e rtin g th e ta x p a y e r n o tific a tio n le tte r (S P T ) c o rre s p o n d to ta x a tio n ru le s .

W ith in p u b lic p o lic y c o n te x t, e s p e c ia lly ta x a tio n p o lic y b a s ic a lly is th e s h a p e o f ta x a tio n a d m in is tra tio n c o s t a n d a ls o th e lo w e r o b e d ie n c e c o s t (S a d h a n i, 2 0 0 4 ). T h e ta x D ire c to ra te G e n e ra l c e rta in ly w ill d e te rm in e th is p o lic y . In o r d e r th a t, w h a t F is c u s s h o u ld to e x e c u te is in c re a s in g t a x o b e d ie n c e th a t is f o llo w e d b y th e e ffic ie n c y a n d lo w e r c o s t o f ta x a tio n a d m in is tra tio n . T h e re b y F is c u s s h o u ld to c o n c e n tra te h u m a n re s o u rc e s , e ff e c tiv e n e s s o f o r g a n iz a tio n s tru c tu r e a n d te c h n o lo g y to a c tu a liz e th e e ff ic ie n t ta x a tio n a d m in is tra tio n , fir s t- ra te s e rv ic e fo r th e ta x p a y e r th a t m a y g iv e t r u s t fo r s o c ie ty . T h u s th e h ig h ta x o b e d ie n c e w ith lo w c o s t a n d e ffic ie n t w ill b e s ig n ific a n tly a c h ie v e d .

Conclusion

B y th e m o re c o m p le x o f ta x a tio n ru le s , th e ta x p a y e r w ill m o re d iffic u lt to u n d e rs ta n d . T h e ta x p a y e r m u s t o rd e r ta x p ro fe s s io n a l a id to r e c o g n iz e a n d in v e s tig a te th e ta x a tio n ru le . T h is aid , in a c c o u n ta n c y c o n te x t, w ill in c re a s e o b e d ie n c e c o s t in fo rm o f c o m p e n s a tio n to th e ta x p ro fe s s io n a l. T h e re fo re , th e m o re c o m p le x o f ta x a tio n ru le s w ill in c re a s e th e c o s t o f th e ta x p a y e r o b e d ie n c e in f u lfillin g h is ta x a tio n d u ty . T h e s o lu tio n is th a t th e ta x a tio n ru le s h o u ld n o t m a k e a m b ig u itie s f o r th e ta x p a y e r o r th e ta x a tio n ru le s h o u ld b e m a d e sim p ly , th o u g h it is d iffic u lt. H o w e v e r, i f it c a n b e a c c o m p lis h e d , th e o b e d ie n c e c o s t c a n b e d e c re a s e d , so th a t it d o e s n o t e n c o u ra g e th e ta x p a y e r in te n tio n to m a k e a c c o u n tin g a rtific ia l in p u rp o s in g to a v o id ta x a n d fin a lly th e ta x p a y e r o b e d ie n c e w ill in c re a s e .

T h e le s s s o c ia liz a tio n o f ta x a tio n ru le s b y th e ta x D ir e c to ra te G e n e ra l (F is c u s ), w ill m a k e th e ta x p a y e r h a rd to r e c o g n iz e th e n e w ta x a tio n ru le s , e v e n c a n n o t b e u n d e rs to o d . T o s o c ia liz e tru th to w a rd th e ta x p a y e r to c o u n t, p a y a n d re p o rt th e b a c k ta x b y h is s e lf n e e d s th e ro le o f F is c u s in c o u n s e lin g o f ta x a tio n k n o w le d g e , s e rv ic e a n d c o n tro l. In te n s ity o f ta x a tio n ru le s o c ia liz a tio n a b o u t n e c e s s ity o f p a y in g ta x w ill p re s s th e c o s t o f ta x p a y e r o b e d ie n c e a n d ta x p a y e r in te n tio n to m a k e a c c o u n tin g a rtific ia l in p u rp o s in g ta x e v a s io n , so th a t it w ill in c re a s e ta x p a y e r o b e d ie n c e .

O b e d ie n c e c o s t is c a u s e d b y c o m p le x ity a n d s o c ia liz a tio n o f th e ta x a tio n ru le s . O b e d ie n c e c o s t c a n b e p re s s e d i f (1 ) th e ta x a tio n s y s te m c a n b e c o m p re h e n d e d a n d u n d e rs to o d e a sily ; (2 ) th e p r e v a le n t in te n s ity o f th e e x c h a n g e ta x a tio n ru le s s o c ia liz a tio n . T h e c o m p le x ta x a tio n ru le a n d th e la c k s o c ia liz a tio n w ill s u p p o rt th e ta x p a y e r to m a k e a c c o u n tin g a rtific ia l ( p ro fit) w ith th e in te n tio n to m in im iz e ta x . S o, F is c u s h a v e to a c c o m p lis h in v e s tig a tio n in te n s e ly a n d tra n s p a re n tly . In v e s tig a tio n fin d in g m u s t b e a n n o u n c e d to p u b lic , as p ro fit a rtific ia l to m in im iz e ta x m e a n s th a t ta x p a y e r a v o id s h is d u ty to p a y ta x .

T h e g o o d o b e d ie n c e is an e ffic ie n t c o m p lia n c e ; it m e a n s th a t th e o b e d ie n c e c o s t m u s t b e lo w . T h e lo w c o s t o f o b e d ie n c e w ill b e re a c h e d i f th e ta x a tio n r u le s c a n b e u n d e rs to o d e a s ily a n d it is s u p p o rte d b y e q u a l and c o n tin u a n t in te n s ity o f ta x a tio n ru le s o c ia liz a tio n .

Accounting Behaviour in Indonesia

The International Journal o f Accounting and Business Society

45

References

B a d u d u , J.S . d a n S u ta n M o h a m m a d Z a in , 19 94 ,

Kamus Umum Bahasa

Indonesia,

J a k a rta , P T . In te r G ra fik a : 1013.

C lo tfe lte r, C ., 19 8 3 ,

Tax Evasion and Tax Rates: An Analysis o f Individual

Return.

R e v ie w o f E c o n o m ic s a n d S ta tis tic s , 65: 6 3 -7 3 .

C lo y d , C . B ry a n , J a m ie P ra tt, a n d T o b y S to o k , 1996,

The Use o f Financial

accounting Choice to Support Aggressive Tax Position

:

Public and

Private F irm sx

J o u rn a l o f A c c o u n tin g R e s e a rc h , S p rin g , P a g e 2 3 -4 3 . D a m a y a n ti, T .W ., 2 0 0 4 ,

Pelaksanaan S e lf Assessment System menurut Persepsi

Wajib P ajak (Studi p ada Wajib Pajak Badan Salatiga

), J u m a l E k o n o m i d a n B is n is (D ia n E k o n o m i) v o l. X N o . 1, M a re t 2 0 0 4 : 1 0 9 -1 2 8 .

D h a liw a l, D a n S ., M ic a h F ra n k e l, a n d R o b e r t T re z e rv a n t, 1 9 9 4 ,

The taxpayer

and B ook Income Motivation fo r LIFO Layer Liquidation,

J o u rn a l o f A c c o u n tin g R e s e a rc h , A u tu m , P a g e 2 7 8 -2 8 7 .

D ire k to ra t J e n d e r a l P a ja k , U n d a n g - U n d a n g N o . 19 ta h u n 2 0 0 0 , T e n ta n g P e n a g ih a n P a ja k .

F ra n k e l, M ic a h , a n d R o b e r t T re z e v a n t, 19 9 4 ,

The Year and LIFO Inventory

Purchasing Dicision: an Empirical Test,

A c c o u n tin g R e v ie w , A p ril, P a g e 3 8 2 -3 9 8 .

G u e n th e r, D a v id A , 199 4,

Earnings M anagement in Response to Corporate

Tax Rate Changes'. Evidence fro m the 1986 Tax Reform Act,

A c c o u n tin g R e v ie w , J a n u a ry , 2 3 0 -2 4 3 .

H a tc h , M a y J o , 1 9 9 7 ,

Organization Theory,

O x fo rd U n iv e rs ity P re s s , N e w Y o rk .

H id a y a ti, S .M . d a n Z u la ik h a , 2 0 0 3 ,

Analisis Perilaku Earning M anagem ent

:

M otivasi M inimalisasi Income Tax,

S im p o s iu m N a s io n a l A k u n ta n s i V I, S u ra b a y a , 16-17 O k to b e r 2 0 0 3 , H a l. 5 2 6 -5 3 7 .

J a c k s o n , B ., S. J o n e s , 198 5,

Salience o f Tax Evasion Penalties Versus Detection

Risk,

J o u rn a l o f th e A m e ric a n T a x a tio n A s s o c ia tio n ( S p rin g ) , p p . 7 -1 7 . J a c k s o n , B ., V . M illirio n , a n d D . T o y . 1986.

Tax compliance research, finding,

problem s and prospects,

J o u rn a l o f A c c o u n tin g L ite ra tu re : 1 2 5 -1 6 6 . J u m a l P e rp a ja k a n I n d o n e s ia , V o lu m e 2, N o m o r 9, A p ril 2 0 0 3 .

K a p la n , S., P . R e k e rs , S. W e s t a n d J. B o y d , 19 88 ,

An examination o f tax

reporting recommendations o f professional tax preparers,

J o u rn a l o f E c o n o m ic P s y h o lo g y , 9: 4 2 7 -4 4 3 .

K e tz E d w a rd J., 1999,

Update

:

How Goes S E C ’s War A gainst Earnings

Management?,

T h e J o u rn a l o f C o rp o ra te A c c o u n tin g a n d F in a n c e , S p r i n g , p p 4 1 -5 2 .

K iry a n to , 19 99 ,

Pengaruh Penerapan Struktur Pengendalian Intern terhadap

Kepatuhan Wajib Pajak Badan dalam M emenuhi Kewajiban Pajak

Penghasilannya,

S im p o s iu m N a s io n a l A k u n ta n s i, S N A II: 1-13.

L a n d s itte l, D a v id L ., 2 0 0 0 ,

Some Current Challenges,

T h e C P A J o u rn a l, O c to b e r.

M a g ro , A n n e , M ., 19 99,

Contextual Features o f Tax Decision M aking Settings

, J A T A , 2 1 : 6 3 -7 3 . .

M a rd ia s m o , 2 0 0 2 ,

Perpajakani,

A n d i Y o g y a k a rta .

M a rlo w , M ic h a e l L ., 199 5,

Public Finance-Theory and Practice

, T h e D ry d e n P r e s s , F o r th W o rth , T X , P a g e 4 5 7 .

M a y d e w , E d w a r d L ., 19 97,

Tax-Introduced Earnings M anagem ent by Firms

with N et Operating Losses

, J o u rn a l o f A c c o u n tin g R e s e a rc h , S p rin g , P a g e 8 3 -9 6 .

M illir o n , V . 1 9 8 8 . A

Conseptual model o f fa cto r influencing tax preparers

Aggresiveness,

in S h a n e M o ria rity a n d J u lie H . C o llin s , eds., C o n te m p o r a ry T a x R e s e a rc h .

M o o d y , S c o tt, 2 0 0 2 ,

Cost o f Complying with Federal Income Tax,

T a x F o u n d a tio n , U .S .: 1, d a p a t d id o w n lo a d d a ri w w w .ta x fo u n d a tio n .o r g /c o m p lia n c e 2 0 0 2 .h tm l

N a m , B in h T r a n , C h ris E v a n s , a n d M ic h a e l W a lp o le , 2 0 0 2 ,

Tax Compliance

Costs: Research Methodology and Empirical Evidence From Australia

, N a tio n a l T a x J o u rn a l. V o l L II:2 2 9 -2 5 2 .

P r a s e tio , J .E . d a n A g u s N u rs a n to , 2 0 0 4 ,

Kebijakan Akrual untuk M eminimalkan

P ajak p a d a Perusahaan Go Public di Indonesia

, J u m a l E k o n o m i d a n B is n is (D ia n E k o n o m i) v o l. X N o . 1, M a re t 2 0 0 4 : 9 2 -1 0 8 .

R e s m i, S iti, 2 0 0 3 ,

Penegakan hukum yang lemah, salah satu fa kto r utama Tax

Ratio tidak tercapai,

J u m a l P e rp a ja k a n I n d o n e s ia , V o lu m e 3 N o m o r 1: 3 6 -4 0 .

R o b b in s , S te p h e n P ., 2 0 0 1 ,

Organizational Behavior,

N in th E d itio n , N e w Y ork: P r e n tic e H a ll In c.

S a d h a n i, D ja z o e li, 2 0 0 4 ,

Peran serta Akuntan dalam meningkatkan kepatuhan

Wajib P ajak

, M a k a la h d is a m p a ik a n p a d a K o n g g r e s N a s io n a l Ik a ta n A k u n ta n In d o n e s ia V , Y o g y a k a rta , 12-13 D e s e m b e r 2 0 0 4 .

S c h is le r, D . L ., 19 9 4 ,

A n experimental examination o f factors affecting tax

preparers aggresiveness - A prospect theory approach

, T h e J o u rn a l o f

th e A m e ric a n T a x a tio n A s s o c ia tio n V o l. 16 N o . 2: 1 2 4-1 42 .

S c o tt, R . W illia m ,

Financial Accounting Theory,

2 0 0 3 , T h ird E d itio n , P e a rs o n E d u c a tio n C a n a d a In c ., T o ro n to O n ta rio , C a n a d a .

S e tia w a ti, L ilis , 2 0 0 1 ,

Rekayasa Akrual untuk Meminimalkan Pajak

, S im p o s iu m N a s io n a l A k u n ta n s i IV , B a n d u n g , 3 6 6 -3 8 3 .

S h ie ld s , M ., I. S o lo m o n a n d D . J o c k s o n , 1995,

Experim ental research on tax

professionals judgm ent and decision making

, In B e h a v io ra l T a x

R e s e a rc h P ro s p e c ts a n d J u d g m e n t C a lls , E d ite d b y J. D a v is , S a ra so ta , F L : A m e r ic a n T a x a tio n A s s o c ia tio n .

S ia h a a n , F a d ja r O .P .,

Faktor-faktor yang m em pengaruhiperilaku kepatuhan tax

professional dalam pelaporan pajak Badan pada peruhasaan industri

manufaktur di Surabaya

, R in g k a s a n D is e rta s i, 2 0 0 5 . Accounting Behaviour in Indonesia

The International Journal o f Accounting and Business Society

47

S m ith , K e n G ., S te p h e n J. C a rro l, 1995,

Intra andInterorganizational

Cooperation: Toward A Research Agenda,

A c a d e m y o f M a n a g e m e n t J o u rn a l, V o l. 38 : 7-23 .

S p ilk e r, B ria n C ., R o n a ld G . W o rs h a m , a n d D o u g la s F . P r a w itt, 19 9 9 ,

Tax

P rofessional’ Interpretations o f Ambiguity in Compliance and Planning

Decision Contexts,

J A T A 21 (F a ll): 75-89 .

S u h a rd ito , B a m b a n g d a n S u d ib y o , B a m b a n g , 19 99 ,

Pengaruh Faktor-faktor

yang M elekat pada Wajib Pajak terhadap Keberhasilan Penerimaan

Pajak Bum i dan Bangunan,

S im p o s iu m N a s io n a l A k u n ta n s i, S N A II: 1­

14.

Z a n d ja n i, T u b a g u s C h a iru l A m a c h i, 1992 ,

Perpajakan,

J a k a rta : P A U - E K - U I d e n g a n P e n e rb it P T . G r a m e d ia P u s ta k a U ta m a .

W itte , A a n d D . W o o d b u ry , 198 5,

The effect o f tax laws and administration on

tax compliance: The case o f the U.S. individuals income tax.

N a tio n a l T a x J o u rn a l (M a rc h ) 38 (1): 1-13.