Logical Framework LITERATURE REVIEW
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to taxpayers by making the tax system and tax policy and good practice which historically have to consider the culture of a country. Karanta, et. al
Suryadi, 2006, emphasizes the importance of the quality of personnel HR taxation in providing services to the taxpayer. All in all a good job
means that the tax authorities should be completely capable and expert on all the expertise in their respective fields.
H
2
: Tax Service has significant influenceon tax revenue performance. 3. Taxpayer Compliance to Tax revenue performance
Taxpayers compliance is formed by the dimensions of the tax audit, law enforcement and tax compensation. The purpose of inspection is to
test taxpayers compliance in implementing tax obligations. If law enforcement can provide justice and legal certainty so taxpayers will obey,
obedient and disciplined in paying taxes. If taxpayers feel that tax compensation already fulfill as expectations then they will pay the tax in
accordance with applicable regulations. Taxpayers compliance that measured from tax audit, law enforcement and tax compensation
significantly influence the tax revenue performances. Nominal tax assessment has increased tax revenue, but the increase in nominal
acceptance is not followed by a significant increase in the average ratio of profit before tax on sales and the average tax revenue based on the ratio of
income tax to sales Suryadi, 2006.
H
3
: There is a significant influence between Taxpayer Compliance to Tax Revenue Performance.
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