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the resulting products and services, b how employees provide services, and c personal relationships formed through the service.
The tax authorities in charge and utilize human resources needed to increase taxpayers compliance. Empirically it has been proved by Loekman
Sutrisno in Jatmiko 2006 who found that there is a relationship between the payment of taxes to the quality of public services to taxpayers in the urban
sector. The tax authorities are expected to have competence in the sense of having the expertise skills, knowledge, and experience in this case tax
policy, tax administration and tax laws. Besides the tax authorities should have high motivation as a public service Jatmiko, 2006.
Quality service is the service that can provide satisfaction to customers and stay within standards of service that can be justified and must be done
continually. In a simple definition of quality is a dynamic state associated with products, human service, process and environment that fit or exceed the
expectations of those who want it. If the services of an agency does not meet customer expectations, the services are not qualified Supadmi, 2006.
D. Taxpayers Compliance
According to Milgram Ritonga, 2011 compliance associated with compliance on the authority of the rules. In a more detailed sense, Hasseldine
Ritonga, 2011 suggests that compliance is to report all property wealth taxpayer of record at the specified time and returns report accurate tax
liability, according to the input code regulatory and court decisions at the time
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the application is recording. According Safri Nurmantu Ritonga, 2011, tax compliance is defined as a state where the taxpayer meets all tax obligations
and exercising the right of taxation . There are two kinds of compliance by Safri Nurmantu Ritonga, 2011, namely: formal adherence and compliance
material. Formal complianceis a state where the taxpayer to meet the tax obligations formal accordance with the provisions of the tax laws. For
example provisions deadline Income tax returns SPT VAT held on march 31. If the taxpayer had reported income tax returns yearly on or before march
31, then the taxpayer has to meet. In the context of the Self Assessment System adopted by Indonesia,
complianceis expected that compliance is voluntary and not a forced compliance. Compliance is required by the Government against the taxpayer
in the system Self Assessment , of course, not adherence without supervision , because veryrisky and occurs on the experience in many countries that are not
all taxpayers comply, in many ways they try to minimize evenavoid taxes, either through tax avoidance , which exploit loopholesbecause the tax laws are
not set or have a lot of interpretationdifferent , or through tax crime is smuggling taxes taxevasion.In this case Brooks Ritonga, 2011 states there
are three common approachesused to analyze tax compliance namely:
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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
