Complexity and Socialization of Taxation Rule In Affecting the Taxpayer Accounting Behaviour in Indonesia

Tarjo Abstract

C om plexity in this study refers to the num bers and varieties o f elem ents related to taxation rule. Socialization refers to m entoring w hich organized by tax-institution (Fiscus) through the counseling for taxation practice, service and control. Taxpayer obedience is one o f taxation success m easurem ent. C om plexity and socialization taxation rule influences taxpayer obedience in fulfilling their taxation obligation.

The com plexity o f taxation rule will be tricky for the taxpayer for understanding taxation. The lack o f socialization on taxation rule w ill m ake the taxpa yer flustered to counting, m ake paym ent, and deposit their tax burden.

In favor o f these difficulty and confem ployedness, the taxpayer needs assistance from professional on taxation. T heir assist w ill im prove obedience cost and encourage the taxpayer to generate accounting artificial to m inim ize taxes. The greater obedience cost and enlarger accounting artificial will encourage the taxpayer for being m ore disobey. K eyw ords : T a x p a y er, C o m p le xity , S o cializ atio n, T a x a tio n rule s,

A c c o u n tin g beh av ior, O b ed ie n ce co st, O be dienc e.

Introduction

A g o o d ta x a tio n s y s te m is w h ic h c a n m in im iz e o b e d ie n c e d is p a ritie s ; it is d is c re p a n c y b e tw e e n th e ta x e s a c tu a l b u rd e n a n d th e a c tu a l t a x th a t s o c ie ty sh o u ld p a y (R e s m i, 2 0 0 3 ). T h e re a re s e v e ra l e ffo rt to m in im iz e s th is d is p a ritie s , (a ) s e le c tin g th e u n lis te d ta x p a y e r, (b ) in v e n to ry in g th e ta x p a y e r w h o d o e s n o t p a s s N o tific a tio n L e tte r (S P T ), (c ) in v e s tig a tin g to w a rd th e t a x p a y e r w h o re p o rts th a t th e ir ta x e s is s m a lle r th a n p ro p e r, (d ) c o lle c tin g b a c k ta x e s b y s e n d in g c o m p u ls io n lette r, c o n fis c a tio n , a u c tio n a n d to p h y s ic a l fo rc in g (, gijzeling ) if needed.

O n J a n u a r y 1s t, 2001 In d o n e s ia n g o v e rn m e n t e ff e c tiv e ly v a lid a te th e R e g u la tio n N o . 17 y e a r 2 0 0 0 r e g a rd le s s to In c o m e T a x to r e p la c e th e R e g u la tio n N o . 7 y e a r 1994 th a t p re v io u s ly c h a n g e s th e R e g u la tio n N o . 7 y e a r

1983. T r o u g h r e g u la te s th o s e n e w ta x a tio n ru le ta x p a y e r d e f in ite ly w ill m o re

c o m p lic a te fo r r e c o g n iz in g ta x a tio n ru le . W e s ta t in J a c k s o n a n d M illir o n (1 9 8 6 )

a rg u e s th a t c o m p le x ity in c re a s e s a m b ig u o u s fo r ta x -p a y e r, f u rth e r e n c o u ra g e

d is o b e d ie n c e . M illir o n (1 9 8 8 ) fin d s th a t a m b ig u ity w ith in ta x a tio n ru le s p o s itiv e ly c o rre la te s to d is o b e d ie n c e in c o m p o s in g in c o m e t a x a c c o u n tin g . T h e re b y , it c a n b e s ta te d th a t th e h ig h e r o f ta x a tio n ru le c o m p le x itie s , th e lo w e r ta x p a y e r o b e d ie n c e fo r re p o r tin g th e ir ta x o b lig a tio n .

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34 Complexity and Socialization o f Taxation Rule in Affecting the Taxpayer Accounting Behaviour in Indonesia

T h e c o u n s e lin g p ra c tic e a s m e th o d to s o c ia liz e ta x a tio n ru le is p u rp o s e d to e a s ie r ta x p a y e r to r e c o g n iz e th e ta x a tio n ru le . D a m a y a n ti (2 0 0 4 )

d e m o n s tra te s t h a t th e f u n c tio n o f ta x a tio n c o u n s e lin g d id n o t a p p e a r flu e n tly . W h e re a s , ta x a tio n r e fo rm a tio n o c c u rre d in y e a r 2 0 0 0 w h ic h s h o u ld be s o c ia liz e d to e v e ry ta x p a y e r, h o w e v e r th e re s e a rc h f o u n d s th a t 5 8 ,1 % re s p o n d e n ts s ta te n o t k n o w in g a b o u t th o s e c o u n s e lin g p ro g ra m . S o c ia liz a tio n in te n s ity w h ic h r e p e a te d a n d F i s c u s ’s p ro a c tiv e a ttitu d e in g iv in g d ire c tio n ,

The Efficient Taxation System

In s e lf assessment system, r e s p o n s ib ility o f th e e v a c u a tin g ta s k to

g a th e r in g t a x a s a re fle c tio n a ta x a tio n o b lig a tio n r e g a r d in g ta x p a y e r itself. T h ro u g h th is s y s te m , th e ta x a tio n a d m in is tra tio n is e x p e c te d to b e s im p ly o r g a n iz e d a n d e a s ily to b e re c o g n iz e d b y th e ta x p a y e r. T h e s e a re n e e d e d to

re in f o rc e c o n s c io u s n e s s im p ro v e m e n t a n d ta x p a y e r r e s p o n s ib ility to m e e t th e ir t a x o b lig a tio n .

S e lf assessm ent system re s e a rc h w a s c o n d u c te d b y D a m a y a n ti (2 0 0 4 ). T h e fo u n d in g p re s e n ts th e a rra n g e m e n t o f p a y m e n t a n d r e p o r tin g f u n c tio n s h a s

b e e n c o n d u c te d b y th e ta x p a y e r. H o w e v e r, o b v io u s ly th a t a c c o u n tin g fu n c tio n u n c o m m itte d m a x im a lly b y th e ta x p a y e r, as b a s e d o n h e r r e s e a rc h d a ta , 9 3 ,5 % ta x p a y e r u n a b le to m a d e s e lf-c o u n t o n th e ir b u rd e n a n d th e a c c o u n tin g fu n c tio n

u n c o m m itte d m a x im a lly b y 4 2 ,5 % ta x p a y e r a s th e a c c o u n tin g f u n c tio n is still

d o n e b y F is c u s . T h is r e s e a rc h c o n firm s th e ta x p a y e r e m p o w e rm e n t, o n e o f s e lf assessm ent system p u rp o s e , h a s n o t f in e ly a c h ie v e d y e t.

T h e a u d itin g f u n c tio n w h ic h o rg a n iz e d b y ta x - in s titu tio n (F is c u s ) is s tr u c tu r e d in o r d e r to o rg a n iz e th e f u lly -re s p o n s ib ility d is tr ib u tin g o f th e ta x im p o s e to th e t a x p a y e r in r e s p e c t to th e T a x R e g u la tio n . T h o u g h b a s e d on

D a m a y a n ti’s in te r v ie w s (2 0 0 4 ) w ith th e ta x p a y e r, it is o b v io u s th a t a u d itin g

f u n c tio n w h ic h o r g a n iz e d b y F is c u s is a rra n g e d e x a g g e ra te d ly . B e lo w a re th e q u o ta tio n s o f h e r in te rv ie w w ith th e ta x p a y e r r e s p o n d e n t in D a m a y a n ti’s re s e a rc h (2 0 0 4 ):

The International Journal o f Accounting and Business Society 35

RespondentD: “A bout November - December, tax officer often come to our house to collect the back taxes. A long with this, they

intimidate us by carrying confiscation letter .”

R e s p o n d e n t E: “We got a warning letter consist o f the back taxes several times, which actually has been p a id and we have SSP (Tax

Deposit Letter) ” T h a t q u o ta tio n s a b o v e p ro v e s th a t b e fo re

official assessm ent system

b e g u n a b o u t b e fo r e M a rc h 3 1 ^ f o u n d e d o n th e R e g u la tio n N o . 19 y e a r 2 0 0 0 , th e ta x a p p a ra tu s h a s a rra n g e d

s e lf assessment system, w h e r e a s it o u g h t to b e

d o n e a fte r th e ta x p a y e r d e liv e rs N o tific a tio n L e tte r (S P T ). E v e n r e la te d to th o s e in te rv ie w s th e ta x a p p a ra tu s h a s re le a s e d th e c o n fis c a tio n le tte r a n d th e ta x p a y e r w h o s e a c tu a lly h a s f u lfille d h is d u ty still g e t th e w a r n in g le tte r. B a s e d o n th is

fa ct, F is c u s h a s e x a g g e r a te d ly a rra n g e d th e a u d itin g f u n c tio n w ith o u t f o llo w in g th e v a lid ta x a tio n ru le s.

F is c u s , in g iv in g s e rv ic e to th e ta x p a y e r, is e x p e c te d to b u ild c o m fo rt

a n d e a s in e s s fo r th e ta x p a y e r in f u lfillin g ta x a tio n o b lig a tio n . D a m a y a n ti’s re s e a rc h (2 0 0 4 ) fo u n d in g p ro v e s th a t th e ta x p a y e r is u n w illin g to a s k o r s e e k to th e T a x S e rv ic e O ffic e th a t w a s th e p a rt o f s e rv ic e fu n c tio n , s in c e th e ta x p a y e r

h a s b a d p e rc e p tio n to w a rd F is c u s . T h e q u o ta tio n o f D a m a y a n ti’s in te rv ie w (2 0 0 4 ) w ith h e r r e s p o n d e n t a s fo llo w e d :

“When I ask the tax apparatus's aid to count taxes, it is surprised that the tax which I have to p a y is so high, till reach dozens million rupiah. However, apparatus offers other alternatives to p a y more less taxes by condition o f the taxpayer must p a y the h a lf taxes to the governm ent via tax office, and the remains given to the apparatus .”

T h a t in te r v ie w a b o v e is a w itn e s s th a t is h a p p e n e d to th e ta x p a y e r a n d th e re a re still m a n y ta x p a y e r th a t e x p e rie n c e s th e sa m e th in g . T h e r e f o r e th e ta x p a y e r p e rc e p tio n th a t th e ta x a p p a ra tu s j u s t m a k e c o n fu s e , d iffic u lt, a n d m u s t

b e a v o id e d . T h is p e rc e p tio n w ill o b s tru c t th e p u rp o s e o f s e l f a s s e s s m e n t sy s te m ; th a t is to in c re a s e c o n s c io u s n e s s a n d ta x p a y e r r e s p o n s ib ility , a s th e c a s h d o e s n o t a d d th e g o v e rn m e n t in c o m e b u t fa ll in to th e ta x a p p a ra tu s p o c k e t.

In o r d e r to e v a lu a te th e e ffic ie n c y lev e l o f ta x a tio n s y s te m , S a d h a n i (2 0 0 4 ) p ro p o s e s th a t th e re a re tw o b a s ic e le m e n ts th a t a lw a y s a re r e fe re n c e s ; (1 ) th e c o s t o f ta x a tio n a d m in is tra tio n , a n d (2 ) th e c o s t o f ta x a tio n o b e d ie n c e ( c o m p lia n c e o f ta x a tio n ). T h e ta x a tio n s y s te m w ill b e e ff ic ie n t i f c o s ts o f b o th

e le m e n ts a re lo w . T h e e ffic ie n t ta x a tio n sy s te m w ill b e a c h ie v e d i f ; th e

e c o n o m is ts a n d p a rtic u la rly th e c o m p a n y a p p ly g o o d c o rp o r a te g o v e rn a n c e

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36 Complexity and Socialization o f Taxation Rule in Affecting the Taxpayer Accounting Behaviour in Indonesia

s y s te m . T h is s y s te m s h o u ld b e a g u a ra n te e th a t th e e c o n o m is ts o b e y th e ru le s

a n d ta x c o m p lia n c e in d o in g th e ir a c tiv itie s . In s e l f a s s e s s m e n t s y s te m p ro c e s s , th e ta x p a y e r d o e s n o t fill th e ta x fo rm a n d b e in g in v e s tig a te d b y F is c u s . T h e issu e th a t m u s t b e c o n p a rty re d is th e n e c e s s ity o f th e s ig n if ic a n t k n o w le d g e r e la te d to ta x a tio n a n d its ru le s w h ic h is

e x p lic itly , m u tu a lly , s im p ly , c le a rly , u n a m b ig u o u s ly , a n d c o n s ta n tly s u g g e s te d

a n d c o n v e y e d f u rth e r to th e ta x p a y e r, th e re fo re th e re is n o in c o rre c t in te rp re ta tio n .

The Complexity O f Taxation Rules

A c o m p le x ity p re s e n ts e le m e n ts q u a n tity a n d v a rie tie s in e x te rn a l

e n v ir o n m e n t ( H a tc h , 1997: 89 ). W ith in ta x a tio n c o n te x t, e n v ir o n m e n t is e v e ry p a r t w h ic h c o n c e r n e d o n ta x a tio n ru le s . T a x a tio n ru le s w ill a v o w e d c o m p le x if its r u le s o fte n v a ry , th e la n g u a g e is h a rd ly u n d e rs to o d , tric k y a n d to o k m a n y

a d m in is tra tiv e r e q u ir e m e n ts , a n d n e e d e d s h o rt tim e c o n firm th e n e w ta x a tio n r u le s (S ia h a a n , 2 0 0 5 ). T h e u p w a rd o f ta x a tio n ’s c o m p le x ity ru le le v e l c o u ld o b s tr u c t t a x p a y e r to a rra n g e ta x re p o rts . T h e re fo re c o m p le x ity o f ta x a tio n ru le s is t h e c o m p lic a te d n e s s a n d th e d iffic u lty in u n d e rs ta n d in g ta x a tio n r u le s ’

p r in c ip a ls w h ic h a re fa c e d in ta x a tio n la w s a n d im p le m e n ta tio n ru le s. W ith in id e a f ra m e w o rk in fig u re 1, th e c o m p le x ity o f ta x a tio n ru le s w ill

c re a te a m b ig u ity to w a rd ta x p a y e r w h ic h w ill in flu e n c e th e ir d e c is io n m a k in g to

f u lfill th e ir t a x o b lig a tio n . S e v e ra l r e s e a rc h e s a b o u t th e c o m p le x ity o f ta x a tio n r u le s fo u n d t h a t th e ir r e s u lt w e re in c o n s is te n t b e tw e e n o n e a n d a n o th e r. T h e s e

f o u n d in g d e m o n s tr a te d i f ta x a tio n ru le s c re a te a m b ig u ity f o r ta x p ro fe s s io n a l, th e y w ill a c t m o re s u b m is s iv e in a rra n g in g th e ir ta x r e p o rts (K a p la n e t al., 1988; S c h is le r, 19 9 4 ; S h ie ld s e t al., 1995; S p ilk e r e t al., 199 9). A s C lo tfe lte r (1 9 8 3 ) s h o w e d th a t in f a c t th e c o m p le x ity in c re a s e s th e o c c a s io n to a v o id tax .

B a s e d o n K a h n e m a n a n d T v e rs k y p r o s p e c t th e o r y (1 9 7 9 ), a s c ite d on Z a n d ja n i (1 9 9 2 : 4 1 -4 2 ) a rg u e th a t th e p e rc e p tio n o f ta x p a y e r to w a rd th e s im p lic ity a n d la w p o w e r w ill in flu e n c e ta x p a y e r b e h a v io r a n d ta x a tio n s u c c e e d . T h e ta x p a y e r u n d e rs ta n d in g to w a rd ta x a tio n ru le s h a s im p o r ta n t fu n c tio n , sin c e th is is o n e o f c o g n itiv e e le m e n ts o f ta x p a y e r a ttitu d e to w a rd ta x a tio n ru le s , and t a x a tio n a ttitu d e a ff e c t ta x a tio n b e h a v io r o f ta x p a y e r, a n d fin a lly , ta x a tio n

b e h a v io r in flu e n c e s th e o b e d ie n t o f ta x p a y e r. T h e r e s e a rc h a b o u t ta x a tio n c o m p le x ity is a ls o c o n d u c te d b y M a g ro (1 9 9 9 ) w h ic h t o o k 2 0 m a n a g e rs a s p a rtic ip a n t, w h o w o rk in g in la rg e a c c o u n ta n t

c o m p a n y a n d h a v in g e x p e rie n c e fo r 5 -2 2 y e a rs . R e s e a rc h e r fo u n d th a t p a r tic ip a n t f a c e c o m p le x ity , a m b ig u ity , a n d sk ill in ta x a tio n p la n n in g c o n d itio n to j u s t i f y th e h ig h e r o n e th a n in s u b m is s iv e c o n d itio n . T h e re s u lts o f th is r e s e a rc h p r o v e th a t th e c o m p le x ity o f ta x a tio n ru le s te n d s to b e p u z z lin g fo r ta x p a y e r in s u c h a w a y it w ill m o tiv a te ta x p a y e r fo r b e in g m o re o b e d ie n t.

Vol. 18, No. 1 August 2010

The International Journal o f Accounting and Business Society 37

F ro m th e p a rty o f c o m p le x ity s ta te , S p ilk e r e t al., ( 1 9 9 9 ) p re s e n ts th a t (1 ) ta x p r o fe s s io n a l in te rp re ts ta x a tio n ru le s b a s e d o n v e ry a g g re s s iv e c o n d itio n ; (2 ) th e a m b ig u ity o f ta x a tio n ru le s is in te rp re te d b a s e d o n c o n d itio n w h ic h g iv e s

g e n e ra lly a sk s th e ta x p ro fe s s io n a l aid . T h e s e a id s c a u s e th e in c re a s in g o f in te rn a l d is o b e d ie n t c o s t w h ic h is c o m p e n s a tio n (b o n u s ) fo r t a x p ro fe s s io n a l. W ith th e h e lp fro m ta x p ro fe s s io n a l, ta x p a y e r c o n d u c t a c c o u n tin g a rtific ia l in p u rp o s e to m in im iz e ta x w h ic h s h o u ld b e p a id .

T a x a tio n ru le s s h o u ld be m a d e s im p ly i f th e re is w e ll- b u ilt in te g ra tio n

a m o n g a ll r e la te d p a rtie s , th a t a re g o v e rn m e n t in th is c a s e ta x d ire c to ra te

g e n e ra l ( D irje n P a ja k ), In d o n e s ia n le g is la tiv e a s s e m b ly ( D P R ), ta x p a y e r, ta x p ro fe s s io n a l, a n d a c a d e m ic ia n w h o is in v o lv e d c o m p r e h e n s iv e ly in th e

Taxation Rules Socialization

c o u n s e lin g , w h e r e a s th e re is th e ta x a tio n re fo rm a tio n o c c u rr e d th a t s h o u ld b e so c ia liz e d to w h o le ta x p a y e r. T h e F is k u s in e ffic ie n c y in c o n d u c tin g s o c ia liz a tio n o r ta x a tio n

c o u n s e lin g w ill g iv e im p a c t to w a rd s e l f c o u n tin g f u n c tio n b y ta x p a y e r. T h e re fo re , th is w ill a ffe c t th e ta x p a y e r th a t u n a b le to a c c o m p lis h s e l f c o u n tin g fu n c tio n o f h o w m u c h ta x th a t s h o u ld b e p a id , as th a t ta x p a y e r c o m p la in w h e n th e y a re in te rv ie w e d b y D a m a y a n ti ( 2 0 0 4 ) a s fo llo w :

“There are many times, we got tax warning letter, about tax which is still going into debt with a very big amount. O ff

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38 Complexity and Socialization o f Taxation Rule in Affecting the Taxpayer Accounting Behaviour in Indonesia

course, we do not mind as long as we know such big am ount coming fro m where. It is because, up till now we do not know how the 'right calculation exactly.

The socialization does not exist”.

B a s e d o n s u c h in te rv ie w re s u lt a b o v e , it p r e s e n ts th a t F is k u s is less

d o in g th e r ig h t c a lc u la tin g fu n c tio n . In fa c t, to a c c o m p lis h th e rig h t c a lc u la tio n fu n c tio n , th e s o c ia liz a tio n s h o u ld b e c o n d u c te d c o n tin u o u s ly . T h e c o u n s e lin g is s ig n if ic a n tly n e e d e d a s it g iv e s b e n e fits to ta x p a y e r th a t j o i n s c o u n s e lin g to u n d e rs ta n d a n d re c o g n iz e th e c h a n g e o f ta x a tio n ru le s a n d h o w to c o u n t th e ra te o f p a id ta x . T h e n w h a t s h o u ld b e a c c o m p lis h e d b y F is k u s is m a k in g s o c ia liz a tio n to ta x p a y e r u n ifo rm ly a n d c o n tin u o u s ly .

In f a c t, c a lc u la tio n f u n c tio n h a s n o t b e e n c o n d u c te d m a x im a lly by

D a m a y a n ti t a x p a y e r (2 0 0 4 ), b e c a u s e 5 4 .8 % ta x p a y e r w h o b e c o m e D a m a y a n ti re s p o n d e n ts u n a b le to c a lc u la te th e b a c k ta x b y th e m s e lv e s , w h ile 4 5 .2 % ta x p a y e r h a v e n o t re a liz e d y e t th e

c a lc u la tin g f u n c tio n b e c a u s e it is still

c o n d u c te d b y F is k u s . B a s e d o n th a t re s e a rc h fo u n d , it p re s e n ts th a t th e ta x p a y e r

e m p o w e rm e n t w h ic h is o n e g o a ls o f s e lf a s s e s s m e n t s y s te m h a s n o t a tta in e d m a x im a lly .

C o n tin u o u s s o c ia liz a tio n in te n s ity a n d F i s k u s ’ p r o a c tiv e a ttitu d e in

g iv in g g u id a n c e , c o u n s e lin g , a n d in s tru c tio n to ta x p a y e r u n ifo rm ly w ill s u p p o rt th e r is e o f t a x p a y e r o b e d ie n t. T h e le ss s o c ia liz a tio n w h ic h c a u s e s th e u n k n o w n o n t a x r u le s w h ic h h a s im p a c t i f t a x p a y e r te n d s to d o a c c o u n ta n c y m a d e u p to m in im iz e t a x r e s p o n s ib ility .

O n th e o th e r p a rty , ta x d ire c to ra te g e n e ra l (D irje n P a ja k ) a ls o d o e s n o t

e x p e c t i f th e y a lw a y s b e c a lle d d o in g le ss ta x a tio n r u le s s o c ia liz a tio n . T h e n is s o c ia l in te r e s t to w a r d ta x s o c ia liz a tio n still lo w ? T o a n s w e r th is , th e in te rv ie w q u o ta tio n w ith S u m ih a r P . T a m b u n a n , D ire c to r P P h o f ta x d ire c to r a te g e n e ra l

( In d o n e s ia T a x a tio n J o u rn a l, A p ril 2 0 0 3 ) a s fo llo w : .

Indonesia Taxation Journal:

H ow fa r the . changes in notification letter (surat pem beritahuan/ SPT) are socialized?

Sumihar P. Tambunan:

Before that SP T is sent, we have socialized those changes to society. We started fro m association, mass media, to

taxation seminars. Socialization is done in domestic tax service offices and domestic branch offices (kanwil-kanwil). Just most o f the times, i f taxpayer are invited; the one who comes is the driver. So it seems to be not willing to be socialized. Well, i f it happened like this, it is said to be less socialization. Therefore, fo r taxpayer personally it is

The International Journal o f Accounting and Business Society 39

possible, the ones who should report that shall be association or taxpayer groups.

B a s e d o n th o s e in te rv ie w q u o ta tio n s , it p re s e n ts th a t in f a c t ta x

d ire c to ra te g e n e ra l h a s m a d e e ffo rts to do s o c ia liz a tio n o f ta x a tio n c h a n g e s to s o c ie ty th ro u g h v a rio u s m e d ia . H o w e v e r, D a m a y a n ti’s r e s e a r c h (2 0 0 4 ) fin d s th a t ta x a tio n ru le s s o c ia liz a tio n d o e s n o t c o n d u c te d m a x im a lly a n d e v e n ly . S o,

a c c o rd in g to th e w rite r, ta x d ire c to ra te g e n e ra l s h o u ld k e e p m a k in g e ff o r ts in in c re a s in g ta x a tio n ru le s s o c ia liz a tio n to s o c ie ty . E v e n as w h a t is d o n e in J a p a n , th e ta x a tio n ru le s s o c ia liz a tio n g e ts s ta rte d fro m e le m e n ta ry s c h o o l. W ith ta x s o c ia liz a tio n in e a rly a g e s , th e n in s h o rt tim e th e s tu d e n ts w ill c o n v e y it to e a c h p a re n ts a n d in lo n g tim e i f th o s e s tu d e n ts la te r b e c o m e ta x p a y e r, it is e x p e c te d to in c re a s e th e ir o w n a w a re n e s s to p a y ta x e s . W ith e a rly e d u c a tio n , it is

e x p e c te d to u n d e rs ta n d c o m p le te ly th e im p o rta n t ro le o f ta x e s in f in a n c in g n a tio n n e e d s a n d lo ca l g o v e rn m e n t.

Taxpayer Accountancy Behavior

E a rn in g s g e n e ra lly a re e m p lo y e d as a m e a s u r e m e n t o f th e b u s in e s s s u c c e e d s . E a rn in g s a re o fte n e m p lo y e d a s b a s ic fo r m a k in g d e c is io n o f v a rio u s r e la te d p a rty s , f o r e x a m p le it is e m p lo y e d as b a s ic to c a lc u la te t a x p a y e r in c o m e ,

a n d a ls o e m p lo y e d a s th e e v a lu a tio n c rite ria o f c o m p a n y ’s p e rfo rm a n c e .

B e c a u s e o f th a t, m a n a g e rs o fte n u tiliz e s th e o p p o rtu n ity to c re a te p r o fit v a lu e (e a rn in g m a n a g e m e n t) w ith a c c ru a l e n g in e e rin g to m in im iz e ta x p a y e r in c o m e

c h a rg e w h ic h s h o u ld b e p a id by th e c o m p a n y . E a rn in g s m a n a g e m e n t is r e a liz e d

b y in c re a s in g a c c ru a l n u m b e r to m a k e th e p ro fit lo w e r o r h ig h e r ( D h a liw a l e t al., 1994; G u e n th e r, 1994; F ra n k e l, 1994; C lo y d e t al., 19 96 ; M a y d e v , 1997). T h e re a re s o m e m a n a g e m e n t m o tiv a tio n s in d o in g e a rn in g s m a n a g e m e n t, th a t (S c o tt, 2 0 0 3 : 3 6 8 -3 8 3 ) th e re a re b o n u s w h ic h a re b a s e d o n e a rn in g s , p o litic a l m o tiv a tio n s , ta x m o tiv a tio n s , th e c h a n g e in c h ie f o f e x e c u tiv e o ffic e r , a n d th e

c h a n g e o f d o in g I n itia l P u b lic O ffe rin g (IP O ). In c o m e ta x a tio n is s u ffic ie n t to g iv e m a n a g e m e n t m o tiv a tio n to c re a te p ro fit. H o w e v e r, F is k u s p a rty h a s th e ir o w n ru le s in a rr a n g in g a c c o u n t o r ta x p a y e r a c c o u n ta n c y , so it d e c re a s e s th e m o v e m e n t s p a c e o f c o m p a n y m a n a g e m e n t to r e a liz e e a rn in g s m a n a g e m e n t. M a n y r e s e a rc h e s in U n ite d S ta te s

c o m p a n ie s p r e f e r L IF O m e th o d to s a v e in c o m e ta x . In U n ite d S ta te s , th e re a re m a n y e m p iric a l re s e a rc h e s e m p lo y ta x a tio n re fo rm a tio n w h ic h is k n o w n a s T a x R e fo rm A c t (T R A ), to e v a lu a te b e h a v io r o f

Vol. 18, No. 1 August 2010 © Centre fo r Indonesian Accounting and Management Research Postgraduate Program, Brawijaya University

The International Journal o f Accounting and Business Society 4 1

G o o d C o r p o r a te G o v e rn a n c e sy s te m w ill e n fo rc e fo r r e a c h in g lo w ta x

c o m p lia n c e c o s t. G o o d c o rp o r a te g o v e rn a n c e o b je c tiv e is to c re a te a d d itio n a l v a lu e fo r all. s ta k e h o ld e rs , o n e s ta k e h o ld e r is g o v e rn m e n t w h o s h o u ld d e te rm in e ta x th a t s h o u ld b e fu lfill.

R e v ie w e d b y ta x p a y e r th e c o s t o f ta x p a y e r c o n fo rm ity is p e rf o r m e d b y Moody (2002) that:

In 2002 taxpayer in United State (individual and bodies) was estimated spend 5,8 work hour to obey income taxation

■ . law o f state which call as obedience cost . This cost less than 194 billion $ or equal to 20.4 cent fo r each $ income tax which acceptable by state or 20.4% fro m each income.

It c o u ld b e s ta te d th a t i f ta x o b e d ie n c e is o n e e le m e n t o r C o rp o ra te

G o v e rn a n c e p ra c tic e , th u s p e rfo rm a n c e a n d a c h ie v e m e n t o f ta x o b e d ie n c e le v e l w ill d e p e n d on c o m p a n y m a n a g e ria l p e rfo rm a n c e .

O b e d ie n c e c o s t w a s s tim u la te d b y c o m p le x ity a n d s o c ia liz a tio n o f ta x a tio n ru le s . C lo tfe lte r (1 9 9 3 ) fo u n d th a t ta x a tio n ru le c o m p le x itie s in c re a s e ta x p a y e r o p p o r tu n ity to a v o id ta x . T a x e v a s io n c a u s e s b o th e x te r n a l a n d in te rn a l o b e d ie n c e c o s t. T h e in te rn a l o b e d ie n c e c o s t is th e c o s t th a t is re le a s e d b y

c o m p a n y r e la te d to a v o id a n c e o r fra u d u le n t o f ta x . W h e re a s , th e e x te rn a l o b e d ie n c e c o s t is p e n a lty th a t is b u rd e n e d b y th e t a x p a rty ( g o v e r n m e n t) to th e ta x p a y e r. T o a v o id ta x , th e ta x p a y e r u s u a lly a s k fo r h e lp fro m t a x p ro fe s s io n a l. Its c o n s e q u e n c e s m a y c a u s e th e in te rn a l o b e d ie n c e c o s t in th e fo rm o f

c o m p e n s a tio n ( b o n u s ) to ta x p ro fe s s io n a l.

E m p ir ic a l stu d y in r e s p e c t to o b e d ie n c e c o s t c o n d u c te d b y W itte a n d W o o d b u rry (1 9 8 5 ), S ia h a a n (2 0 0 5 ) fin d s th a t o b e d ie n c e c o s t n e g a tiv e ly a ffe c ts th e ta x p r o fe s s io n a l o b e d ie n c e b e h a v io r in c o m p o s in g ta x re p o rt. T h is e m p iric a l

e v id e n c e p re s e n ts th a t th e h ig h e r d is o b e d ie n c e c o s t w ill c a u s e th e lo w e r ta x p ro fe s s io n a l o b e d ie n c e b e h a v io r. In c o n tra ry , th e a u th o r a rg u e s th a t th e lo w e r ta x a tio n o b e d ie n c e c o s t w ill e n c o u ra g e th e ta x p a y e r to f u lfill h is ta x a tio n re s p o n s ib ility .

In o b e d ie n c e p ra c tic e , L a n d s itte l (2 0 0 0 ) s u g g e s ts th a t th e r e a re th re e

c h a lle n g e s in f a c in g a n e w ag e , th e y a re (1 ) e a rn in g m a n a g e m e n t; (2 ) f ra u d u le n t fin a n c ia l re p o rtin g ; a n d (3 ) in te rn a l c o n tro l p ro c e s s . T h e f ir s t c h a lle n g e , e a rn in g m a n a g e m e n t r e la te d to m is s ta te m e n t o f a c c o u n tin g r e p o r t in p u rp o s e to m a n ip u la te th e re p o rte d in c o m e . T h e s e c o n d c h a lle n g e is r e la te d to f ra u d u le n t

fin a n c ia l re p o rtin g . W h ile th e th ird c h a lle n g e is re la te d to F is c u s w h o c a n n o t

e ff e c tiv e ly m e a s u r e th e q u a lity o f in te rn a l c o n tro l in o r d e r to b e d e te r m in e d b y o u t p a rty .

T h e g r e a te r o b e d ie n c e c o s t w ill e n c o u ra g e th e ta x p a y e r to m in im iz e ta x p ro fit in p u rp o s e to m in im iz e th e n u m b e r o f in c o m e ta x lia b ilitie s . T h e ta x p a y e r o b e d ie n c e c o s t w ill tu rn lo w i f th e ta x a tio n ru le is s im p ly a n d th e in te n s ity o f ta x a tio n s o c ia liz a tio n is e q u a lly a n d c o n tin u a lly o rg a n iz e d . T h e lo w o b e d ie n c e

Vol. 18, No. 1 August 2010 © Centre fo r Indonesian Accounting and Management Research Postgraduate Program, Brawijaya University

42 Complexity and Socialization o f Taxation Rule in Affecting the Taxpayer Accounting Behaviour in Indonesia

c o s t w ill p e rs u a d e th e ta x p a y e r to k e e p a c c o u n tin g c o r r e s p o n d to th e ta x a tio n r u le s a n d f in a lly a ffe c t th e ta x p a y e r o b e d ie n c e in f u lf illin g h is ta x a tio n r e s p o n s ib ility .

The Taxpayer Obedience

B a s e d o n K a m u s B e s a r B a h a s a In d o n e s ia , o b e d ie n c e re f e rs to o b e y o r

c o m p ly to th e n o rm s o r ru le s (B a d u d u a n d Z a in , 19 95 : 101 3). N o v a k in K ir y a n to (1 9 9 9 ) s u g g e s ts th a t a c lim a te o f ta x p a y e r o b e d ie n c e are : (1 ) th e ta x p a y e r r e c o g n iz e s a n d trie s to u n d e rs ta n d th e ta x a tio n R e g u la tio n s ; (2 ) fills th e t a x fo rm c o rre c tly ; (3 ) c a lc u la te s ta x in rig h t a m o u n t, a n d p a y th e ta x in tim e . T h u s , o b e d ie n c e in ta x a tio n c o n te x t is a lo y a lty to a c c o m p lis h th e ta x a tio n ru le s w h ic h m u s t b e d o n e b y th e ta x p a y e r.

T h e o b e d ie n c e in te n tio n is a id in g th is m a n a g e m e n t in a c c o m p lis h in g its r e s p o n s ib ilitie s in o r d e r to o b e y th e v a lid d e te rm in a tio n , r u le s a n d r e g u la tio n th a t is d e c id e d b y a u d ito r (S y m in g to n in S a d h a n i, 2 0 0 4 ). T o fu lfill o b e d ie n c e , th e ta x p a y e r n e e d s a c c o u n ta n t o r ta x p ro fe s s io n a l h e lp to c o m p o s e fin a n c ia l r e p o r t b y c o m p ly in g a c c o u n ta n c y s ta n d a rd iz a tio n , la w s a n d ru le s o f ta x a tio n th a t is c e rtif ia b le f o r F is c u s to d e te rm in e th e fu lfillm e n t o f t a x p a y e r d u ty .

T h e e m p ir ic a l r e s e a rc h a b o u t th e ta x p a y e r o b e d ie n c e in I n d o n e s ia

c o n d u c te d b y K ir y a n to (1 9 9 9 ) o b s e rv e s th e im p a c t o f in te rn a l c o n tro l s tru c tu re

a p p lic a tio n to w a r d ta x p a y e r o b e d ie n c e in f u lfillin g h is in c o m e ta x . T h e fin d in g p re s e n ts th a t a ll e le m e n ts o f in te rn a l c o n tro l s tru c tu re th a t in c lu d e s c o n tro l,

a c c o u n ta n c y s y s te m a n d c o n tro l p ro c e d u re h a v e s ig n if ic a n t im p a c t to ta x p a y e r o b e d ie n c e . T h is e v id e n c e in d ic a te s th a t th e b e tte r s tru c tu re o f in te rn a l c o n tro l w ill s u p p o rt t h e ta x p a y e r o b e d ie n c e in f u lfillin g h is ta x a tio n r e s p o n s ib ility .

O n e w a y to m e a s u re th e ta x p a y e r o b e d ie n c e is th a t th e ta x p a y e r h a s in s e rt S P T in tim e . T a b le 1 p re s e n ts th e ta x p a y e r o b e d ie n c e in in s e rtin g a n n u a l n o tif ic a tio n le tte r (S P T ).

T a b le 1 p re s e n ts th e lev e l o f ta x p a y e r o b e d ie n c e in in s e rtin g a n n u a l n o tif ic a tio n le tte r (S P T ) is still lo w . F o r e x a m p le in 2 0 0 3 , th e ta x p a y e r w h o in s e r t a n n u a l S P T r e a c h o n ly 3 5 % , c a p ita tio n ta x p a y e r 3 4 % , a n d P p h c h o p p e r

C h a p te r 21 3 8 % . O n e c rite r ia o f ta x a tio n s u c c e s s c o rr e s p o n d to b u d g e te r f u n c tio n is th e s u c c e s s o f ta x a c q u is itio n . T h e ta x a c q u is itio n s u c c e s s is r a tio o f ta x p a y e r o b e d ie n c e le v e l in p a y in g ta x c o m p a re d to b a s ic r e g u la tio n in th e y e a r. T h e

h ig h e r ta x p a y e r o b e d ie n c e le v e l, th e n th e ta x a c q u is itio n s u c c e s s w ill g e t h ig h e r to o ( S u h a rd ito a n d S u d ib y o , 1999). T h e ta x p a y e r o b e d ie n c e is th e p u rp o s e o f th is w r itin g a s s ta te d in th e

e n c lo s u r e o f i d e a s fra m e w o rk F ig u re 1. A g o o d c o m p lia n c e w ill b e a c h ie v e d by th e e x is te n c e o f ta x a tio n ru le s a n d th e e q u a l a n d c o n tin u a n t in te n s ity o f ta x a tio n s o c ia liz a tio n . T h e lo w o b e d ie n c e c o s t w ill s u p p o rt th e t a x p a y e r to a c c o m p lis h fin a n c ia l r e p o r t c o rr e s p o n d to th e ta x a tio n ru le s , so t h a t th e t a x p a y e r o b e d ie n c e

The International Journal o f Accounting and Business Society 43

w ill b e e ffic ie n tly a c h ie v e d . T h e o b e d ie n c e m e a s u re m e n t is th e c o rre c tn e s s lev e l o f a c c o u n tin g a n d c a lc u la tin g , th e a p p ro p ria te n e s s o f d e p o s it; fu lf illin g a n d in s e rtin g th e ta x p a y e r n o tific a tio n le tte r (S P T ) c o rre s p o n d to ta x a tio n ru le s .

W ith in p u b lic p o lic y c o n te x t, e s p e c ia lly ta x a tio n p o lic y b a s ic a lly is th e s h a p e o f ta x a tio n a d m in is tra tio n c o s t a n d a ls o th e lo w e r o b e d ie n c e c o s t (S a d h a n i, 2 0 0 4 ). T h e ta x D ire c to ra te G e n e ra l c e rta in ly w ill d e te rm in e th is p o lic y . In o r d e r th a t, w h a t F is c u s s h o u ld to e x e c u te is in c re a s in g t a x o b e d ie n c e th a t is f o llo w e d b y th e e ffic ie n c y a n d lo w e r c o s t o f ta x a tio n a d m in is tra tio n . T h e re b y F is c u s s h o u ld to c o n c e n tra te h u m a n re s o u rc e s , e ff e c tiv e n e s s o f o r g a n iz a tio n s tru c tu r e a n d te c h n o lo g y to a c tu a liz e th e e ff ic ie n t ta x a tio n

a d m in is tra tio n , fir s t- ra te s e rv ic e fo r th e ta x p a y e r th a t m a y g iv e t r u s t fo r s o c ie ty . T h u s th e h ig h ta x o b e d ie n c e w ith lo w c o s t a n d e ffic ie n t w ill b e s ig n ific a n tly

a c h ie v e d .

Conclusion

B y th e m o re c o m p le x o f ta x a tio n ru le s , th e ta x p a y e r w ill m o re d iffic u lt to u n d e rs ta n d . T h e ta x p a y e r m u s t o rd e r ta x p ro fe s s io n a l a id to r e c o g n iz e a n d in v e s tig a te th e ta x a tio n ru le . T h is aid , in a c c o u n ta n c y c o n te x t, w ill in c re a s e o b e d ie n c e c o s t in fo rm o f c o m p e n s a tio n to th e ta x p ro fe s s io n a l. T h e re fo re , th e m o re c o m p le x o f ta x a tio n ru le s w ill in c re a s e th e c o s t o f th e ta x p a y e r o b e d ie n c e in f u lfillin g h is ta x a tio n d u ty . T h e s o lu tio n is th a t th e ta x a tio n ru le s h o u ld n o t m a k e a m b ig u itie s f o r th e ta x p a y e r o r th e ta x a tio n ru le s h o u ld b e m a d e sim p ly , th o u g h it is d iffic u lt. H o w e v e r, i f it c a n b e a c c o m p lis h e d , th e o b e d ie n c e c o s t c a n

b e d e c re a s e d , so th a t it d o e s n o t e n c o u ra g e th e ta x p a y e r in te n tio n to m a k e

a c c o u n tin g a rtific ia l in p u rp o s in g to a v o id ta x a n d fin a lly th e ta x p a y e r o b e d ie n c e w ill in c re a s e . T h e le s s s o c ia liz a tio n o f ta x a tio n ru le s b y th e ta x D ir e c to ra te G e n e ra l (F is c u s ), w ill m a k e th e ta x p a y e r h a rd to r e c o g n iz e th e n e w ta x a tio n ru le s , e v e n

c a n n o t b e u n d e rs to o d . T o s o c ia liz e tru th to w a rd th e ta x p a y e r to c o u n t, p a y a n d re p o rt th e b a c k ta x b y h is s e lf n e e d s th e ro le o f F is c u s in c o u n s e lin g o f ta x a tio n k n o w le d g e , s e rv ic e a n d c o n tro l. In te n s ity o f ta x a tio n ru le s o c ia liz a tio n a b o u t n e c e s s ity o f p a y in g ta x w ill p re s s th e c o s t o f ta x p a y e r o b e d ie n c e a n d ta x p a y e r

in te n tio n to m a k e a c c o u n tin g a rtific ia l in p u rp o s in g ta x e v a s io n , so th a t it w ill in c re a s e ta x p a y e r o b e d ie n c e .

O b e d ie n c e c o s t is c a u s e d b y c o m p le x ity a n d s o c ia liz a tio n o f th e ta x a tio n ru le s . O b e d ie n c e c o s t c a n b e p re s s e d i f (1 ) th e ta x a tio n s y s te m c a n b e

c o m p re h e n d e d a n d u n d e rs to o d e a sily ; (2 ) th e p r e v a le n t in te n s ity o f th e

e x c h a n g e ta x a tio n ru le s s o c ia liz a tio n . T h e c o m p le x ta x a tio n ru le a n d th e la c k s o c ia liz a tio n w ill s u p p o rt th e ta x p a y e r to m a k e a c c o u n tin g a rtific ia l ( p ro fit) w ith th e in te n tio n to m in im iz e ta x . S o, F is c u s h a v e to a c c o m p lis h in v e s tig a tio n in te n s e ly a n d tra n s p a re n tly . In v e s tig a tio n fin d in g m u s t b e a n n o u n c e d to p u b lic , as p ro fit a rtific ia l to m in im iz e ta x m e a n s th a t ta x p a y e r a v o id s h is d u ty to p a y ta x .

Vol. 18, No. 1 August 2010 © Centre fo r Indonesian Accounting and Management Research Postgraduate Program, Brawijaya University

44 Complexity and Socialization o f Taxation Rule in Affecting the Taxpayer Accounting Behaviour in Indonesia

T h e g o o d o b e d ie n c e is an e ffic ie n t c o m p lia n c e ; it m e a n s th a t th e o b e d ie n c e c o s t m u s t b e lo w . T h e lo w c o s t o f o b e d ie n c e w ill b e re a c h e d i f th e ta x a tio n r u le s c a n b e u n d e rs to o d e a s ily a n d it is s u p p o rte d b y e q u a l and

c o n tin u a n t in te n s ity o f ta x a tio n ru le s o c ia liz a tio n .

The International Journal o f Accounting and Business Society 45

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