Tax Services LITERATURE REVIEW
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1. Economic Approach According
to the
economic approach
to tax
compliance ismanifestations of human behavior that make a rational decisionbased on
an evaluation of benefits and costs.Factorsdetermine compliance with this approach is the tariff rate, the structure of sanctions, andchance ofdetection
by law. 2. Psychological approach
The approach recognizes the tax compliance behavior is influenced byfactors of ones perspective on the morality of smugglingtax -related
ideasand its values , perceptionsand attitudes toward the possibility probablitasdetected, the fineand others, changes in behavior, subjective
framework for decisionstaxes. 3. Sociologicalapproach
This approach saw the causes of deviant behavior onethrough the framework
of the
social system.
According to
sociologists, encouragementor social pressure will form just as effective behaviorwith a
system of reward and punishment made by the Government.Therefore according to this approach the factors that affect the taxavoidance and tax
evasion is the attitude of the government, a viewconcerning the enforcement by thegovernment , views onjustice and taxation systems ,
contact the tax office and demographic characteristics. Gibson in AgusBudiatmanto Jatmiko,2006said that compliance is
motivated person, group or organization toact or not act in accordance
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with established rules. Someone submissive behavior is the interaction between the behavior of individuals, groups and organizations Jatmiko,
2006. In terms of taxes, the rules that apply are the rules of taxation. So in
relation to abiding taxpayers, the Taxpayer compliance is a sense of devotion to carry out the provisions or taxation rules that are required or requested to be
implemented Jatmiko, 2006. Since the tax reform in 1983 and the last in 2000 with the reversal Tax Act into Law no.16 of 2000, Law no. 17 of 2000
and Law no. 18 of 2000, the tax collection system in Indonesia is the Self Assessment System. According Mardiasmo 2009, Self Assessment System is
tax collection system that authorizes taxpayers to determine for themselves the amount of tax payable. In this system implies that taxpayers have an
obligation to count, calculate, pay and report income SPT right, complete and timely.
Eliyani in AgusNugrohoJatmiko2006 stated that the Taxpayer compliance is defined as the time to enter and report the required information,
fill out the correct amount of tax payable, and pay taxes ontime without coercive action. Noncompliance arises if one define requirements are not met.
Another opinion on compliance Taxpayers also presented by Novak as quoted by Kiryanto Jatmiko, 2006, which states a climate of taxpayer compliance
are: 1. Taxpayers understand and try to understand the tax law;
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2. Filling out tax forms correctly; 3. Calculating the correct amount of tax;
4. Paying taxes on time. So the higher the correct count and taking into account rate, accuracy of
deposit, as well as filling and fill the Notice Letter SPT taxpayer, it is expected that the higher the level of compliance and taxpayer in fulfilling their
tax obligations Jatmiko, 2006.