The Role of Tax Officer on MSME Taxpayer Compliance: Case Study Indonesia

Titin Fachriah nur; Fitria Arianty; Marsdenia Marsdenia; Rahmi Setiawati; Elsie silviana Kasim

doi:10.31580/apss.v11i1.2804

The Role of Tax Officer on MSME Taxpayer Compliance: Case Study Indonesia

Titin Fachriah nur, Fitria Arianty, Marsdenia Marsdenia, Rahmi Setiawati, Elsie silviana Kasim

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

Original language	English
Title of host publication	8th ASIA International Conference
Pages	138-142
Volume	11
Edition	1
DOIs	https://doi.org/10.31580/apss.v11i1.2804
Publication status	Published - 23 Jul 2023

Keywords

Tax Officer
Tax Compliance
Behavioral Theory
MSMEs Indonesia

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10.31580/apss.v11i1.2804

Cite this

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title = "The Role of Tax Officer on MSME Taxpayer Compliance: Case Study Indonesia",

abstract = "Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.",

keywords = "Tax Officer, Tax Compliance, Behavioral Theory, MSMEs Indonesia",

author = "{Fachriah nur}, Titin and Fitria Arianty and Marsdenia Marsdenia and Rahmi Setiawati and Kasim, {Elsie silviana}",

year = "2023",

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AU - Fachriah nur, Titin

AU - Arianty, Fitria

AU - Marsdenia, Marsdenia

AU - Setiawati, Rahmi

AU - Kasim, Elsie silviana

PY - 2023/7/23

Y1 - 2023/7/23

N2 - Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

AB - Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

KW - Tax Officer

KW - Tax Compliance

KW - Behavioral Theory

KW - MSMEs Indonesia

UR - https://readersinsight.net/APSS/article/view/2804

U2 - 10.31580/apss.v11i1.2804

DO - 10.31580/apss.v11i1.2804

M3 - Conference contribution

VL - 11

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EP - 142

BT - 8th ASIA International Conference

ER -

The Role of Tax Officer on MSME Taxpayer Compliance: Case Study Indonesia

Abstract

Keywords

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