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‘Akuntabilitas, Maret 2007, hal, 186-193 ISSN 1412-0240 Vol. 6, No.2 Strategi Meningkatkan Kepatuhan Wajib Pajak JOHN HUTAGAOL*, WING WAHYU WINARNO, ARYA PRADIPTA. Program Studi Doktor Hmu Akuntansi Fakultas Ekonomi Universitas Indonesia ‘Jin, Salemba Raya No. 4, Jakarta 10430, Tel. 021.31936539, 31936434 Diterima 6 Desember 2006, Disetujui 19 Januari 2007 Abstract: The objective of this paper is to examine various factors influencing low obedience of taxpayers which have direct impact on the government income from tax sector. From the qualitatif research, and the research outcome, the influencing factors include income, tax rate, taxpayers, perception on tax. spending, tax treatment, law-enforcement and database. Hence, the government should manage those factors optimally with concer 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 govemment 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 conducting the services and control atthe same time on the obedience of taxpayers. Key words: Taxpayers’ obedience, tax information system, tax income PENDAHULUAN Sejak dilakukannya reformasi perpajakan yang. pertama (the first tax reform) pada tahun 1984,