The Difference of Enterprises Taxpayers Compliance After Tax Amnesty
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Jejak Vol 12 (1) (2019): 86-99 DOI: https://doi.org/10.15294/jejak.v12i1.16555 JEJAK Journal of Economics and Policy http://journal.unnes.ac.id/nju/index.php/jejak The Difference of Enterprises Taxpayers Compliance after Tax Amnesty Dona Fitria1, Agus Abdillah2, Hendro Prasetyono3, Ismail Dwi Cahyo4, Burhanudin5 1234Department of Education Economic, Indraprasta PGRI University 5Department of Conseling and Guidence, Indraprasta PGRI University Permalink/DOI: https://doi.org/10.15294/jejak.v12i1.16555 Received: October 2018; Accepted: January 2019; Published: March 2019 Abstract The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance ratio that did not submit the Annual Tax Return decreased by 3.90%, namely in 2016 amounted to 76.92% to 73.02% in 2017. The Paired Sample t-Test has different Enterprises Taxpayer’s compliance before and after the enactment of tax amnesty. Key words : Taxpayer’s compliance, Tax Amnesty, Paired sample t-test How to Cite: Fitria, D., Abdillah, A., Prasetyono, H., Cahyo, I., & Burhanudin, B. (2019). The Difference of Enterprises Taxpayers Compliance after Tax Amnesty. JEJAK: Jurnal Ekonomi dan Kebijakan, 12(1), 86-99. doi:https://doi.org/10.15294/jejak.v12i1.16555 © 2019 Universitas Negeri Semarang. All rights reserved Corresponding author : ISSN 1979-715X Address: Jl. Sidodadi Number 24, Semarang City E-mail: [email protected] JEJAK Journal of Economics and Policy Vol 12 (1) (2019) : 86-99 87 INTRODUCTION compliance to fulfill tax payment obligations in Indonesia is still quite low. This can be seen from Tax is the country's main source of income the low tax ratio to GDP (tax ratio) which is in used to finance government spending and the range of 11% of data in 2016. This ratio is development. The increasing amount of clearly still relatively low compared to the world government expenditure in the context of state average or OECD countries (both around 14%) financing demands an increase in state revenues, Indonesia can still be considered undertaxing one of which comes from tax revenues. In order conditions. With the population being ranked to increase tax revenue, the government carried 5th largest in the world, Indonesia should have a out a major reform in the field of taxation in 1983 lot of tax potential that can be explored which originally adopted an official assestment (Aryobimo, 2012). Still not optimal tax collection system where the responsibility of the tax causes Indonesia's tax ratio to be lower when collection system rested with tax officials (tax compared to countries in the Southeast Asia authorities) into a self-assessment system. Self region. According to Mardiasmo (2014), tax assestment system is a tax collection system payments from private taxpayers have been too where taxpayers are given the trust to register low. Especially, taxpayers are from non- themselves, calculate, deposit and report on employees or have their own jobs including themselves the amount of tax payable in professional businesses. This shows that accordance with the provisions of legislation Tax individual taxpayers such as entrepreneurs and tax is the country's main source of income used professions have not fulfilled their tax to finance government spending and obligations properly. The low level of tax development. The increasing amount of compliance is an indicator of low tax absorption government expenditure in the context of state by the government. financing demands an increase in state revenues, Until now the government is trying to one of which comes from tax revenues. improve infrastructure development, with In order to increase tax revenue, the consideration that good infrastructure government carried out a major reform development will provide a large and sustainable in the field of taxation in 1983 which multiplier effect on economy. Infrastructure originally adopted an official assestment system development is also expected to trigger the where the responsibility of the tax collection acceleration of equitable development in all system rested with tax officials (tax authorities) parts of Indonesia. This can be seen from the into a self-assessment system. Self assestment seriousness of the government that actively system is a tax collection system where taxpayers promotes infrastructure development in various are given the trust to register themselves, fields, both land, sea and air infrastructure such calculate, deposit and report on themselves the as the construction of toll roads, trans roads, amount of tax payable in accordance with the bridges, ports, sea tolls, airports, and others. The provisions of tax legislation (Pranadata, 2014). incessant infrastructure development certainly The problem that often occurs is that there are requires huge funds. In 2016, the infrastructure still many people who do not want to fulfill their budget in the 2016 State Budget (APBN) reached tax obligations, in other words there are still Rp. 313.5 trillion. This figure increased many tax arrears. Taxation is at the heart of significantly compared to the Revised State citizens' relationship with the State (Kovárník, Budget (APBN-P) in 2015 which was only et.al., 2014). The level of individual taxpayer 88 Dona Fitria, et al., The Defferent of Entreprise Rp.290.3 trillion. This is a problem because the percent.Responding to the problem of non- source of state revenue of around 75 percent compliance taxpayers, according to Cahyonowati comes from the tax sector and at the same time (2011), personal taxpayer compliance can be its realization has never been achieved, except in improved through a mechanism of fines and tax 2011, even the trend has decreased. audits (enforced economic deterrence variables) The Indonesian government has conducted (enforced tax compliance). But based on research various ways to increase state revenues from the by Kogler et al (2013) and Kircheler et al (2008), tax sector. Starting from the policy of every state the mechanism of fines and tax audits becomes official always reports wealth, socialization to the less effective in increasing voluntary compliance public up to press coverage or advertisements of if done in the long term. Designing tax policies celebrities paying taxes. Advertisements or news that are effective in curbing tax evasion and coverage of celebrities or famous figures who maximize state revenues requires a rigorous obey paying taxes have successfully influenced understanding of taxpayer behavior (Goumagias, the behavior of German citizens (Garz & Pagels, Varsakelis & Assael, 2018). 2018). But this was not successful in Indonesia. The problem of taxpayer compliance is a Awareness to pay taxes that are low in very serious problem in Indonesia, because if the diction becomes one of the reasons for this. Tax Taxpayer does not comply then the desire to do knowledge and tax complexity are viewed as avoidance, circumvention and tax disbursement contributing factors towards non-compliance will arise, and in the end it will be detrimental to behavior among taxpayers (Saad, 2014). the country due to reduced tax revenue which is In various research results, Supadmi (2010) a country's main income . There are two factors said that taxpayer compliance can be identified that influence taxpayer compliance namely with criteria, among others; taxpayers internal factors and external factors. Internal understand or try to understand all the factors are factors that come from self. Taxpayers provisions of taxation laws and regulations, themselves, while external factors are factors complete tax forms completely and clearly, that come from outside the taxpayer. calculate the amount of tax owed correctly, pay Attribution theory states that a person in taxes payable on time. While Muliari and determining the level of compliance or not an Setiawan (2010) explained that the criteria of individual taxpayer in fulfilling his tax taxpayers compliant according to the Minister of obligations is influenced by internal and external Finance Decree No.544 / KMK.04 / 2000 factors. Internal factors that affect the level of compliant taxpayers are as follows; on time to compliance of individual taxpayers include the submit tax returns for all types of taxes in the level of understanding of taxpayers and past two years, do not have tax arrears for all awareness of taxpayers. Unlike internal factors, types of taxes, unless it has obtained a license to external factors that influence the level of pay in installments or postpone tax payments, it compliance of individual taxpayers include has never been sentenced for committing a taxation policies and tax sanctions. Tax has crime in taxation within 10 years lastly, and in several functions, namely 1) The function of the the last two years carrying out bookkeeping and budgetair or what is also called the revenue in the case of the taxpayer having conducted an function and the main source of state cash, is the examination, correction of the last examination tax function as a source of funds intended for for each type of tax payable is at most five financing expenditure - government expenditure. JEJAK Journal of Economics and Policy Vol 12 (1) (2019) : 86-99 91 An example is the inclusion of taxes in the APBN cabinet, police and law enforcement meetings," as domestic revenues.