Abstract
Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, excellent service and organizational transparency need to be carried out by the Directorate General of Taxes. Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology. Finally, collaboration with all government and private agencies is a complement to raising tax awareness so that voluntary compliance can be achieved.
Highlights
Tax compliance is a major problem that needs to get more attention in the era of self assessment system
Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance
Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology
Summary
Pada tahun 2019 ini, seperti tercantum dalam Anggaran Pendapatan dan Belanja Negara (APBN), disebutkan bahwa target penerimaan pajak sebesar 72,86% yaitu Rp 1.577,6 T dari Rp 22.165,1 T target pendapatan negara. Pada tahun 2014, realisasi penerimaan pajak sebesar Rp 985 T dari target sebesar Rp 1.072 T (91,88%). Sementara itu pada tahun 2015, realisasi pajak Rp 1.095,77 T dari target Rp 1.294 T atau 84,68%. Terakhir pada tahun 2018 penerimaan pajak mencapai 92% atau Rp 1.315,9 T dari target sebesar Rp 1.424 T. Realita yang terjadi ini perlu untuk menjadi diskusi bersama mengapa penerimaan pajak tidak pernah tercapai selama kurun waktu tersebut. Pada makalah ini akan dibahas apa sebenarnya masalah yang dihadapi adinistrasi pajak Indonesia di era self-assessment system? P a g e | 86 yang efektif untuk mendukung pembangunan masyarakat Indonesia
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