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than companies with low profitability. Companies with low profitability in generally are experiencing financial difficulty and tend to tax non-
compliance. Similarly, the cash flow with liquidity conditions. Taxpayer that have consciousness Manik Asri, 2009 in accordance with
the following: 1.
Know the laws and tax regulations. 2.
Determine the function of taxes for state financing. 3.
Understand that the tax liability must be carried out in accordance with the applicable regulations.
4. Understand the function of taxes for state financing.
5. Calculate, pay, tax reporting voluntarily.
6. Calculate, pay, tax reporting correctly.
3. Service Tax Authorities
Service is a way to serve help administer or prepare all the necessary requirements a person. Meanwhile, the tax authorities is a tax officer. Thus,
service tax authorities can be interpreted as a way of tax officer to help, to administer, or to prepare all the necessary needs someone who in this case is
the taxpayer Jatmiko, 2006. Ilyas and Burton 2010 explains that although taxation and education
campaigns have been implemented by Directorate General of Taxation, which is considered the best way to be able to change the attitude of people who still
do not understand the importance of pay taxes, and eventually want to
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register to obtain a NPWP is through by service . Still in the Ilyas and Burton 2010, explained that the good attitude of the tax authorities or the ministry
was to be given to all taxpayers, because to pay tax the person does not have reciprocity directly. If there is a saying in the world of commerce Buyer is
King, the phrase Taxpayer is King also needs to be promoted, so that taxpayers eager to pay taxes.
Provisions that control a duty and authorities of the tax authorities, Art No 28 year 2007 on General Provisions and Tax Procedures KUP. Article 35
Paragraph 1 that said, if in carrying out inspection tasks, billing, tax or criminal investigations required information or evidence from banks, public
accountants, notaries, tax consultants, administrative agency, or other third parties who have a relationship with a taxpayer, the Directorate General of
Taxation written request the parties shall provide the requested information or evidence. Paragraph 2, in which case the parties are duty bound to keep,
then for the purpose of examination, billing, tax or criminal investigations, secrecy obligation was abolished. Especially for bank secrecy obligation was
abolished upon written request the minister. In the case to determine how best services that should be done by the tax
authorities to taxpayers, also required an understanding of the rights and obligations of the tax authorities. Obligations of tax authorities set out in the
tax act are:
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a. The obligation to foster taxpayer. In order to carry out the functions of development, the Directorate General
of Taxation shall give guidance to taxpayers as in the implementation of accountingrecord keeping, calculation of tax liability tax reporting,
invoicing tax and tax administration. b. The obligations issued a tax overpayment.
If in a given tax period, or the taxable year by a taxpayer calculating the overpayment occurred, the taxpayer may apply for its return restitution.
After a thorough investigationexamination by the tax authorities, if it is in accordance with the provisions of overpaid tax bill, the tax authorities will
issue refund overpayment for tax overpayments. c. Obligations to keep taxpayer data.
Confidentiality of taxpayer data on existing taxpayer data and submitted to the tax authorities, kept secret for interests outside the Directorate General
of Taxation. Meanwhile, there are also the rights of tax authorities set in Tax Law,
among others: a.
Rights issued a NPWP or NPPKP office. Taxpayersemployers should voluntarily taxableconsciousness itself registered as a taxpayerreport as
taxable entrepreneur. Otherwise, based on the data and information or extension, carried its adoption in office. KPP will provide a NPWP and
NPPKP.
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b. Right to issue tax assessments. Upon inspection done, KPP will issue tax
provisions such as SKP, STP, SPPT, as the basis for determining the amount of legal tax due by the taxpayer.
c. Rights issue Forced Letter and Warrant Implement Foreclosure. When to
maturity payment has passed and been reprimanded, then the tax debt, KPP through a bailiff issuing and executing Forced Mail SP, and
seizure SPMP. d.
Rights of inspection and sealing. In carrying out the functions of guidance, the Directorate General of Taxation conduct tax audits of
taxpayers to determine the level of compliance of the implementation of tax obligations or other purposes. In the case of an uncooperative
taxpayer, did not provide the documentfile requested by examiner, then conducted over the sealing of the documentfile.
e. Right to conduct an investigation. When taxpayer allegedly committing a
crime of taxation, there will be an investigation into the taxpayer. Investigations carried out by civil investigators. If convicted of a crime of
taxation, will be submitted to the Court for a sequel. Several previous studies have also described the importance of the service
tax authorities. Karanta et al, 2000 in Suryadi, 2006 emphasizes the importance of the quality of personnel HR taxation in providing services to
the taxpayer. Forest and Sheffrin 2002, quoted by Suryadi 2006 examined the importance of simplifying the tax system. This is due to the complexity of
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the tax system will affect the taxpayers noncompliance, although a simple tax system does not guarantee taxpayers will obey Suryadi, 2006.
Taxpayers and tax authorities can work together to achieve their respective goals. This condition will be achieved if in every activity of life in
carrying out the rights and obligations of each party consciously rely on the values of a good relationship. Transparency, accountability and responsibility
are some of the many values of life in the world of tax that should be the ideal value carried in the interest-based model of bilateral relations between the
taxpayer and the tax authorities. From the explanation above it can be concluded that the success rate of tax
revenue is influenced by the tax payer is also influenced by tax policy, tax administration and tax law. The latter three factors attached and controlled by
the tax authorities themselves, while the tax payer-dominated factor of the taxpayers own self. Tax authorities in carrying out their duties to serve the
public or taxpayers greatly influenced by the existence of tax policy, tax administration and tax law.
The tax authorities are expected to have competence in the form of expertise skills, knowledge, and experience in terms of tax policy, tax
administration and tax legislation. In addition to the tax authorities should have high motivation as a public servant.
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4. Tax Sanctions
