The Analysis of Tax Compliance of Local Government Employees:Case Study of West Bandung Regency, Bandung Regency, andMajalengka Regency

Abstract

As a part of developing countries, Indonesia has problems with tax compliance. We assume the problem occurs due to the lack of role models from local government employees in fulfilling the tax obligations. Recently, we found out that local government employees are still the role model for the society. Therefore, we try to assess tax compliance of local government employees to increase tax compliance. Data collection was conducted within three months at three District government namely West Bandung Regency, Bandung Regency, and Majalengka Regency. Data collection was conducted by survey methodology and questionnaire as instrument. From the distribution of questionnaires, then we processed it to obtain the characteristics of respondents information and respondents perceptions of compliance and compliance dimensions, including satisfaction about their tax compliance. The data obtained was processed using SPSS application version 16. Overall, the results showed that tax compliance of local government employees is in enough category with the existing dimensions of compliance. Given the role of local government employees as the role models for society, this result suggests improvements to e-SPT applications using data integration, one-door service with maximum computerization, and tax education at all levels of education.