‘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,