Impact of Tax Control by means of Adhere Sticker on Tax Based Compliance
Widayanti Ishak
Postgraduate School, Universitas Airlangga
Jalan Airlangga 4 - 6, Surabaya 60115, Indonesia
*widayanti.ishak-2018[at]pasca.unair.ac.id
Abstract
Self assessment system in regional tax collection gives freedom to taxpayers to calculate themselves and report their taxes to local governments. The tax officer can supervise to test taxpayer compliance. One of the procedures for controlling taxpayers who are not obedient in the city of Surabaya is attaching cross-label stickers to provide a deterrent effect to taxpayers. The purpose of this study was to assess the effect of enforcement measures in the form of attaching stickers to restaurant taxpayer compliance in the city of Surabaya. This research uses qualitative research methods to study the effect of sticker attachment on taxpayer compliance. This research was conducted at The Surabaya Municipal Department of Finance management and Tax. Informants from this study included 10 tax officers in the The Surabaya Municipal Department of Finance management and Tax and several restaurant taxpayers who had been affixed with stickers. From the data that has been obtained and carried out the analysis, it is found that the results are quite significant that controlling restaurant taxes through sticker attachment is very influential on taxpayer compliance in an effort to increase regional income from the restaurant tax sector.
Keywords: Tax; Compliance; Self assessment system; Regional income; Behaviour
Topic: Human Resource Development