Kepatuhan Pajak ( Tax Compliance) Dan Bagi Hasil Pajak Dalam Perekonomian Di Jawa Timur

Simanjuntak, Timbul H. (2009) Kepatuhan Pajak ( Tax Compliance) Dan Bagi Hasil Pajak Dalam Perekonomian Di Jawa Timur. Jurnal Ekonomi & Studi Pembangunan, 1 (2). pp. 81-87. ISSN 2086-1575

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The objective of this study is to analyze the correlation of tax compliance on the balance budget transfer in East Java Province. The variables of this research were:1. tax compliance with the indicator compliance of tax report (SPT) submission and 2. balance budget transfer with the indicator tax sharing. The research population consists of all 38 regencies / cities within the East Java Province, all of them were fully sampled (census). Data used in this study is six years time series secondary data from year 2001 to year 2006. Descriptive quantitative method of analysis is applied here to provide evidence to portray the correlation of the variables. Following the Law of Local Autonomy, tax is considered as part of the balance budget transfer to be included in the tax sharing component. The tax collection effectiveness is directly related to the public awareness to comply with its tax obligation. The high level of public awareness or compliance is required to sustain the state income. This high level of public awareness will drive more people to list themselves as tax payer, to report and pay the taxes correctly, thus, perform their moral duty as citizen as well as part of the nation. Based on the analysis result, that the degree of tax compliance shows under satisfaction average. Most public behaves non compliance. The fact that East Java public tax compliance does not have fully correlated on tax sharing in balance budget transfer. That is due to the fact that tax compliance indicator is not part of the tax sharing indicator policy.Furthermore, it may concludes that tax sharing does not included all of tax item.

Item Type: Article
Uncontrolled Keywords: Tax Compliance, Balance Budget Transfer, Tax Sharing, The Local Autonomy
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 04 Feb 2012 05:03
Last Modified: 16 Apr 2015 05:28

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