Impact of Implementation Tax Guideline as an Effort to Increase Tax Compliance - Case Study In Indonesia

Thesa Adi Purwanto, Zahra Zahrotul Muna

Research output: Contribution to conferencePaperpeer-review


Indonesia's tax system embraces a self-assessment system in which the government grants freedom to registered taxpayers to report, deposit, and pay taxes in accordance with the General Provisions of the Tax Law in complete, correct and clear. With the tax system in self assessment system tendency taxpayers to avoid the tax payments. Various ways by taxpayers to avoid tax obligations, or even intentionally to report taxes incorrectly. PT.XYZ is a company that has been active for more than 40 years in Indonesia as one of production and export bases in Asia Pacific region. PT.XYZ continues to contribute to the development of the Indonesian automotive industry, through strengthening international competitiveness. PT.XYZ seeks to improve internal and external controls in order to achieve goals to build compliance toward a tax-conscious society. One of the efforts of PT.XYZ is to create a special strategy to diagnose from any internal or external systems that transact with PT.XYZ whether in accordance with the rules and general provisions of taxation. This study describes the impact of implementation tax guideline as an effort to increase tax compliance. Research conducted using data from PT XYZ. The processed data is about activities and transactions that belong to certain types of tax objects, as well as the tax bases, and tariffs imposed under the applicable provisions of tax laws. As a result, the implementation of tax guideline has been proven to help PT. XYZ in improving compliance because it has been able to overcome the problems of tax administration issues associated with the vendor.
Original languageEnglish
Publication statusPublished - 2017
EventScholar Summit 2017 - ID, Depok, Indonesia
Duration: 1 Jan 2017 → …


ConferenceScholar Summit 2017
Period1/01/17 → …
Internet address


  • Income Tax Article 22; Income Tax Article 23; Tax Compliance; Tax Guideline; Value Added Tax


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