17 Mustofa and Agus 2007 define that
“Emotional intelligence include abilities are different, but complementary to academic intelligence, the purely cognitive abilities
measured by intelligence”.
Goleman 2005 defines that “Emotional intelligence is the ability to motivate yourself and the
ability to manage emotions well in ourselves and in relationship to others.”
Emotional intelligence is the ability to listen and communicate orally, adaptation, creativity, mental resilience to failures, self-confidence,
motivation, teamwork and desire to contribute to the company
.
Goleman 1999: 14 in Ary Ginanjar Agustian 2001: 56 and use self-awareness.
Covey 1990: 109 in Ary Ginanjar Agustian 2001: 57 Mayer and Salovey 1995: 197 in Elizabeth J. Rozell and Wesley
A. Scroggins 2010 define EI as “The capacity to process emotional information accurately and
efficiently, including that information relevant to the recognition, construction, and regulation of emotion in oneself and others”
The ability models focus on traditional forms of Intelligence combined with emotion and is the composite of four separate dimensions.
Mayer and Salovey 1997 in Elizabeth J. Rozell et al 2010: 3: 1 Accurate perception of emotion in self and others;
2 Assimilation of emotion to facilitate thought; 3 An understanding of emotion; and
4 The ability to manage and regulate emotion in self and others.
18 From definition above can be conclude that emotional intelligence
related to our ability to control and manage our emotion in order to keep emotion stable and well, to motivate ouselves in order to get positive
impact. However it can be increased awareness of taxpayers.
4. Taxpayers Awareness
According to Tarjo, et al 2005 Awareness of taxation is an attitude toward the meaning and
function of the tax, a component of a constellation of cognitive, affective, and co native that interact in understanding, feeling and behaving to the
meaning and function of tax”.
Widjaja 1984: 14 in Fanie 2009: 24 “Awareness is defined as an attitude or behavior to know or
understand, obey and comply to the rules of existing legislation, is also an attitude or behaviour know and understand, obey and comply with the
customs and traditions and habits of living in society”.
Siti Resmi 2009: 21 “Taxpayers are individuals or entities include taxpayers, tax
collectors and tax cutters who have rights and tax obligations in accordance with the provisions of tax legislation”.
According to Tarjo and Sawarjuwono 2005: 21 in order to increase awareness of taxpayers within related to taxation that government
through connect to Mayor Directorate Tax always increase intensities socialization tax which focused in awareness taxpayers to tax.
Individual taxpayer’s awareness will grow either if they had known or understood besides that there have to punish which is tiding. If only
know and understand, but there is no punishing so that there is no scared. Rahayu 2003: 18. Holding fine punish individual income tax which is
19 perception by taxpayer can open knowledge them that it is implemented
as fairness to all of taxpayers. However it can grow awareness taxpayers to report theirs tax as punctual.
Someone will be aware if understand. Its mean that theirs have to know first related to tax. After knowing it then understanding so that
appear to be aware even though either can obey or fulfill their tax duty. Rahayu 2003: 19. According to Mangkoesoebroto 1999: 52 in
Purnamasari 2007: 20 taxpayer’s awareness always is related to compliance through hold tax’s right and obligation as role especially for
The higher society knowledge’s, the easier taxpayer understands especially related to relationship between cost and benefit of every
government activities, The Knowledge levels, Fair of tax system and administrative system are either easy or simply.
According to Reza Mardian 2009, awareness of taxpayers so often associated with compliance and compliance in implementing the
rights and obligations taxation accordance with existing regulations, especially in terms of the following are Knowledge society, the higher
the publics knowledge of tax neighbors then the easier the government to explain to the public taxpayer related to regulatory and tax benefits
from the public and government. Education level, this is necessary in understanding the tax and the tax filing in odd moments seems
complicated for the community. Prevailing system, the system in
20 question is a fair tax system for all parties and system is administration
simple and easy. Pramono 2003: 16 in Reza Mardian 2009 stressed that indicator
of the consciousness of taxpayers are Knowledge of Taxation, Knowledge about tax regulations, Patterns of behavior toward the
taxpayer tax payments. Suryadi 2006 mentions that indicators of awareness have four type, namely Taxpayers Perception, Knowledge of
Taxation, Taxpayers Characteristic, and Socializations Taxation. Based on expert opinions, we can conclude that consciousness is
an activity or behavior of someone who is influenced by education, knowledge, habit patterns of behavior and socializations. Awareness is a
conscious act of doing certain activities. Growing awareness on the individual taxpayer is required to be carried taxation. Taxpayers must
have an awareness of paying taxes so the tax system in Indonesia can be run well and the source of government revenue can be increased in
developing countries.
5. Income Taxes
The word Income Tax has two meanings together with the other. The First is understanding of the meaning of tax itself and second is
sense of the meaning of income. Understanding tax is free to do as a state obligation in the form of devotion and the active role citizens and
community members to finance the various needs of State in the form of
