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correct that SPT accordance with the provisions of the tax laws and submit to the tax office before the deadline.
With the compliance, then it implies that tax revenues will go fluently, because tax compliance has been shown that the taxpayer has properly
implement tax obligations. Tax compliance defined as a situation where the taxpayer meets all tax obligations and implement rights of taxation in
accordance with the provisions of applicable legislation. In order for tax target achieved, need to be grown continuously for
public’s consciousness and compliance to fulfill tax obligations.
Consciousness of taxation arising from within its own taxpayers without regard to any tax sanction. While tax
compliance arising due to aware of any tax sanction.
6. Taxpayer Conducting Business Operations and Professional Service
Tax revenues are derived from individual and corporate tax object. Tax revenues from the acquired entity from the company, while tax receipts from
individuals obtained from employees and non-employees or independent. Professional service is work done by individuals who have special expertise in
an effort to earn revenue that is not bound by an employment relationship, such as lawyers, accountants, architects, notaries, consultants, actries, and
appraisers. Professionals with particular expertise in the work criteria for free because it has characteristics corresponding to Art No 28 year 2007, which
features the work of free taxpayer is the taxpayers particular expertise achieved through formal education and earn an income that is not tied to
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employment. The willingness of the taxpayer of professional service in paying taxes is important for the state as a source of revenue from individual income
tax. Individual taxpayers conducting business or professional services are
those that organize business activities and is not bound by a bond with the employer. The definition of running the business activity in question is any
effort in many areas, agriculture, industry, trade, or otherwise. While commonly associated with professional services expertise or profession
carried on by the relevant experts such as lawyers, accountants, consultants, notaries, or doctor. That is, the independent actor opened his own practice
with his own name. If the work is concerned only or employee status, such as an accountant working in the Office of Public Accountants, so it does not
include professional individual taxpayer. Individual taxpayers to conduct business and professional services in
Indonesia should be held to present the accounting particulars sufficient to calculate the taxable income or cost or delivery of goods or services, in order
to count the amount of tax under the provisions of tax laws and regulations. For taxpayers who due to inadequate capacity, it is possible to be freed from
the obligation to hold the books, in the sense that as long as the ability to hold the books not owned, taxpayer justified to just make records that are simple
bookkeeping that contains the baseline data that can be used for calculating the tax payable by a taxpayer in question.
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Referring to Article 28 paragraph 1 and 2 of Art No 28 year 2007 which is the bookkeeping required to hold an individual taxpayer conducting
business or professional services and agencies in Indonesia taxpayer. Exempted from the obligation to keep books but must keep records, an
individual taxpayer is conducting a business or professional services in accordance with the provisions of tax laws allowed calculating net income
using the norm calculation of net income the gross income in a year is less than Rp 4.800.000.000 and individual taxpayers who do not do business or
independent. Bookkeeping is the recording process is done on a regular basis to collect
data and financial information including assets, liabilities, capital, income and expenses, and the total acquisition price and the delivery of goods or services,
which closed with the preparation of financial statements in the form of balance sheet and income statement for the period of the tax year.
Recording is the collection of data collected on a regular basis about the turnover or gross receipts andor gross income as the basis for calculating the
amount of tax payable, including income tax is not an object and or subject to final tax.
According to data from the Directorate General of Taxation, taxpayers generally do not make a personal accounting for its assets. Personal taxpayers
also often do not keep records of its receipts and expenditure on the asset. Based on the record of the tax authorities, the private taxpayers generally also
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do cash transactions. Therefore, a lot of transactions and investments actually happens but not recorded. Based on this, a study of individual taxpayers
conducting business and professional services is deemed interesting to do.
B. Previous Research
