Abstract
This study aims to analyze whether the behavioral intervention, i.e., by sending tax reminder letters to the corporate taxpayers (WP) in Indonesia improves compliance in the filing of tax returns (SPT). It uses probit estimation on the panel data of Corporate Taxpayer’s filing of SPT at Medium Tax Office throughout Indonesia within 2010-2016. The estimation results indicate that reminder letters have more positive impacts to increase the probability of tax return filing for WP with the status of Taxable Entrepreneurs (PKP) than non-PKP. Based on the domicile of WP, tax reminder letters to WP in Jakarta show lower effects than if they were given to WP in Sumatra, while a more positive influence is shown by letters to WP in Java other than Jakarta, Bali Nusa Tenggara, Kalimantan, and Sulawesi Maluku Papua. Regarding business category, only WP of the Construction category demonstrate different impact, which is significantly less effective than the letters issued to WP in the Agriculture category. Overall, tax reminder letters containing the message of the imposition of sanctions effectively encourage the change of WP's behavior to be more compliant in filing SPT for WP status as PKP, located outside Jakarta, and in the categories other than Construction.
Highlights
Dalam sistem pajak self assessment, wajib pajak (WP) menentukan sendiri pajaknya, menghitung, dan membayar pajaknya, serta melaporkannya ke otoritas pajak dengan menggunakan sarana tax return (Okello, 2014), (Roth, Scholz, and Witte, 1989 dalam Supriyadi, 2017)
This study aims to analyze whether the behavioral intervention, i.e., by sending tax reminder letters to the corporate taxpayers (WP) in Indonesia improves compliance in the filing of tax returns (SPT)
Untuk wajib pajak (WP)-WP yang terbukti menunjukkan dampak teguran yang positif dalam penyampaian SPT seperti WP berstatus PKP, berdomisili di wilayah Bali Nusa Tenggara dan dalam kategori selain Konstruksi, Direktorat Jenderal Pajak (DJP) dapat mengalihkan alokasikan sumber daya pengawasannya kepada WP-WP yang terbukti cenderung tidak memperhatikan atau cenderung mengabaikan surat teguran
Summary
Dalam sistem pajak self assessment, wajib pajak (WP) menentukan sendiri pajaknya, menghitung, dan membayar pajaknya, serta melaporkannya ke otoritas pajak dengan menggunakan sarana tax return (surat pemberitahuan pajak-SPT) (Okello, 2014), (Roth, Scholz, and Witte, 1989 dalam Supriyadi, 2017). Manfaat yang akan diperoleh adalah dihasilkannya informasi yang berguna bagi DJP, apakah surat teguran penyampaian SPT yang selama ini telah dilakukan efektif dalam mendorong WP untuk kemudian menyampaikan SPT, sekaligus juga memberikan gambaran perbedaaan dampak intervensi tersebut pada WP yang memiliki perbedaan karakteristik berupa perbedaan status PKP, wilayah domisili WP, dan kategori usaha WP.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
