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Akuntabilitas, Maret 2007, hal. 186-193
Vol. 6, No. 2 - ISSN 1412-0240

Strategi Meningkatkan Kepatuhan Wajib Pajak

John Hutagaol, Wing Wahyu Winarno, Arya Pradipta

STIE Trisakti
arya@stietrisakti.ac.id

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ABSTRACT:

The objective of this paper to examine various factor influencing low obedience of taxpayers which have direct impact on government income from tax sector. From the qualitative  research and  the research outcome, the influencing factors include incomes, tax rate, taxpayers, perception on tax spending, tax treatment, law-enforcement and database. Hence, the government should manage those factors optimally with concern 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 government 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 conduction the services and control at the same time on the obedience of taxpayers.

Keywords: ITaxpayers’ obedience, tax information system, tax income.
 
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