Hastuti, Rini and Matitaputty, Shandy Jannifer and SANTOSO, THOMAS BUDI (2015) Tax Payers's Comprehension of SAS : An Important way to Sustain Government Budget. Tax Payers's Comprehension of SAS : An Important way to Sustain Government Budget.
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Abstract
It is very important to have compliance of the tax payers for countries which count the budget primary on tax revenue. Self assessment system (SAS) that is imposed since 1983 in Indonesia enforces tax payers to briefly understand how to calculate, pay and report their own tax payable. Taxation Program of Faculty of Economics and Business conducts high education in taxation. It. produces professionals to support the government runs its tax assessment system. This study is aimed to investigate in advance whether there is a difference on tax compliance under reward stimulus between two groups; firstly group that has already had SAS comprehension and group that has not. While a review on curriculum will be overlooked regarding practicum of individual and corporate Income tax. Instrument is accordingly developed based on individual tax income case. Screening on sample leavers 68 students of tax department. T-test shows us that there is no difference on tax compliance between groups, but after stimulated by incentive on abatement of tax payable, there is tax compliant difference between the groups. It is reasonable to happen since by understanding the system comprehensively, tax payers understand bitterly the loops and so do the consequences. Tax payers tend to utilize tax loops when it is possible , therefore having full compliance of tax payers is really hard to achieve. It is best if they comply with the rules. It implies that the management of tax department should consider reviewing their curriculum by discussing more tax cases and current issues, updating tax rules, and doing some voluntary activities .
| Item Type: | Article |
|---|---|
| Subjects: | 300 Social Sciences > 330 Economics > Financial Economics > Taxation |
| Divisions: | Faculty of Economics and Business > Department of Taxation |
| Depositing User: | ms F. Dewi Retnowati |
| Date Deposited: | 23 Mar 2021 04:51 |
| Last Modified: | 23 Mar 2021 04:51 |
| URI: | http://repository.unika.ac.id/id/eprint/24160 |
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