The Role of Tax Officer on MSME Taxpayer Compliance: Case Study Indonesia

Article Sidebar

PDF
Published: Jul 23, 2023
DOI: https://doi.org/10.31580/apss.v11i1.2804
Keywords:
Tax Officer, Tax Compliance, Behavioral Theory, MSMEs Indonesia

Main Article Content

Titin Fachriah Nur
Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia
https://orcid.org/0000-0001-7656-7079
Fitria Arianty
Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia
Marsdenia
Accounting Department, Universitas Indonesia, Depok 16424, Indonesia
Rahmi Setiawati
Media Production Department, Universitas Indonesia, Depok 16424, Indonesia
Elsie Silviana Kasim
Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia
https://orcid.org/0000-0003-0614-8973

Abstract

Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

Article Details

Issue
Vol. 11 No. 1 (2023): ASIA Proceedings of Social Sciences
Section
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Author Biographies

Titin Fachriah Nur, Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia

Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

Fitria Arianty, Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia

Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

Marsdenia, Accounting Department, Universitas Indonesia, Depok 16424, Indonesia

Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

Rahmi Setiawati, Media Production Department, Universitas Indonesia, Depok 16424, Indonesia

Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

Elsie Silviana Kasim, Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia

Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

Most read articles by the same author(s)

Similar Articles

You may also start an advanced similarity search for this article.