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c. Convenience
When the taxpayer must pay, is accordance with the best moments that do not complicate the taxpayer, for example, when taxpayers earn fee.
This collection system is called pay as you earn.
d. Economy
Economically, the cost of collection and fulfillment of tax obligation costs for taxpayers is expected to a minimum, as well as the burden
borne by taxpayers.
10. Witholding Tax System
Basically there are 3 applicable tax collection system, the official assessment system, self-assessment system, and withholding system
Suandy, 2008:17. Official assessment system is a tax collection system where the amount of tax to be paid or payable by the taxpayer calculated
and set by fiskustax authorities. Next, self assessment system, in this system Taxpayers calculate, pay and report taxes payable by himself
where the tax officials in charge of conducting counseling and supervision. And last witholding system where in this collection system amount of tax
payable is calculated and deducted by a third party. Initially the tax collection system in Indonesia using the official
assessment system, but after the introduction of the first tax reformation, the system was changed to self assessment. The changes are aimed to
prevent fraud that would arise if a tax official in direct contact with the taxpayer. Although these restriction contacts to break collusion, but the
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impact on state revenues is meaningful. Taxpayers report their business so they pleased. The trend, reporting taxpayer is far below its actual
This system is actually only be executed well in an economic system that has been established. In these countries, the accounting system has
been developed making it easier for tax officers to conduct surveillance and the existence of a complete transaction evidence. Our society is not yet
mature enough to be asked to fill in the amount to be payment of properly. This is because we are still in the transition phase is often characterized by
low consciousness of the law. Lack of consciousness of the law is shown by the many cases of
taxation that occurs. If the government wants to use this system, the government should increase public consciousness of the importance of
taxes for the taxpayer so that the taxpayers with his own consciousness pay taxes in accordance with the actual conditions.
B. Taxpayers Consciousness
Consciousness is the behavior or attitude of an object which involve assumptions and feelings as well as the tendency to act in accordance the
object. Thus it can be said that the Taxpayer Consciousness in paying taxes is a form of taxpayer behavior or outlook feelings involving knowledge, belief
and reasoning with tendency to act on the stimulus provided by the system and The tax provisions. Of literature and the results, several internal factors that
dominant forming the taxpayers consciousness behavior to comply are:
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