The effectiveness of tax volunteers in increasing taxpayer compliance

Ni Luh Putu Normadewi Abdi Pradnyani,Wayan Hesadijaya Utthavi

doi:10.20525/ijrbs.v9i5.826

Ni Luh Putu Normadewi Abdi Pradnyani, Wayan Hesadijaya Utthavi

Open Access

https://doi.org/10.20525/ijrbs.v9i5.826

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Abstract

The purpose of this study was to determine whether there are differences in tax revenues, the number of taxpayers who pay, and submit tax reports before and after the tax volunteer program. The period before tax volunteers is in March 2018 - February 2019 and the period after tax volunteers is in March 2019 - March 2020. This research took place at the Pratama tax office in Badung Selatan. The data in this study were analyzed using an independent t-test. The results of this study indicate that there is no difference in the amount of tax revenue and the number of taxpayers who submit tax reports, but there are differences in the number of taxpayers who pay taxes before and after tax volunteers. The data contribution from research can be used as a basis for the Directorate General of Taxation to be able to evaluate the system that has been used and whether the presence of tax volunteers can also help in increasing taxpayer compliance. Also, it will become a reference for the Directorate General of Taxation in making decisions to make policy in the field of taxation, including creating another taxation system that will facilitate taxpayers in their tax obligations and expand the scope of tax volunteers in areas that have not been reached to date.

Highlights

Tax revenue is one of the vital elements in the State Budget and Expenditure Plan, this is because ± 85% of the revenue comes from taxes
The results of the comparison of tax revenue between the period before tax volunteers (March 2018-February 2019) and the period after tax volunteers (March 2019-March 2020), obtained a significance value of 0.436 or greater than 0.05, this shows that there is no a significant difference in tax revenue before and after-tax volunteers. This condition can occur because the tax volunteers who are assigned are only authorized to provide an explanation to individual taxpayers, which if seen as the contribution of income tax revenue for individual taxpayers is not proportional to the income tax revenue of business entities, it can be concluded that the presence of tax volunteers has not been able to increase revenue especially the income tax sector
Based on the results of the analysis, it has been concluded that the effectiveness of tax volunteers has a significant impact on increasing the compliance of individual taxpayers in terms of the number of taxpayers who pay taxes, but has not had a significant impact on the number of taxpayers who submit tax report and tax revenue in South Badung tax office

Summary

Introduction

Tax revenue is one of the vital elements in the State Budget and Expenditure Plan, this is because ± 85% of the revenue comes from taxes. The government is targeting a 15% increase in the tax ratio by 2020, this can be achieved by increasing compliance with tax report submission. Efforts currently underway by the government include tax reform (in the form of business processes, improved regulations, administrative systems, human resources, and organizational governance), one of which is the tax ratio target that rises proportionally and gradually (Dwianika & Sofia, 2019). Intensification is pursued by increasing the number of active taxpayers, while intensification can be pursued through increasing taxpayer compliance, improving the quality of tax officials, excellent service to taxpayers and guidance to taxpayers, administrative supervision, inspection, investigation, passive and active tax collecting and law enforcement. Intensification is pursued by increasing the number of active taxpayers, while intensification can be pursued through increasing taxpayer compliance, improving the quality of tax officials, excellent service to taxpayers and guidance to taxpayers, administrative supervision, inspection, investigation, passive and active tax collecting and law enforcement. (Sari & Afriyanti, 2012)

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