Name : Rifaldo Purba (1832100)

Article Assigment (Economy/Tax)

Building Taxpayer Awareness And Voluntary Care

Taxpayer awareness and voluntary care is very difficult to embodi if in the definition
of 'tax' there is no phrase "imposable" and "coercive." The point of rejecting this phrase
suggests paying taxes is not merely a voluntary act or out of an awareness. This phrase
provides understanding and understanding that the public is required to carry out state
obligations by paying taxes voluntarily and consciously as the actualization of the spirit of the
gotong-royong or national solidarity to build the national economy.
Until now the public awareness of paying taxes has still not reached the level as
expected. Generally, people are still cynical and lack confidence in the existence of taxes
because they still feel the same as tributes, burdensome, often difficult payments, people's
inconsistation and how taxes and tax breaks count and report them. But there are still efforts
that can be made so that the public is fully aware of paying taxes and this is not something
that is impossible to happen. When the public has awareness then paying taxes will be done
voluntarily instead of forced.
This tax-paying awareness not only raises obedience, obedience and discipline but
follows critical attitudes as well. The more advanced the community and its government, the
higher the awareness of paying its taxes but not only stop getting there but instead they are
more critical in addressing the problem of taxation, especially towards the policy material in
the field of taxation, for example the application of tariffs, the mechanism of taxation, the
regulation, the clash of practices in the field and the expansion of the subject and its objects.
People in developed countries have indeed felt the benefits of the taxes they pay. The field of
health, education, social and transportation facilities and infrastructure that is quite advanced
as well as the operational costs of state apparatus come from their taxes. Free medical
services, low-cost schools, social security and modern transportation tools are proof the
government manages tax funds well. With the awareness of this tax, it is expected that
Indonesia will go towards the welfare that has been expected. The slogan "PAY THE TAXES
KEEP AN EYE ON ITS USE" is not only loud noise and echo but can actually manifest that
taxes become the main income of a country that is allocated and managed transparently and
accountablely for the benefit of its own people.
Factors That Affect Taxpayers' Level of Awareness and Voluntary Care
In determining the factors that affect the level of awareness and voluntary care of
taxpayers should be reviewed in advance the scope of the discussion. Because when
compared between taxpayers, VAT and the UN are very different characters of the Taxpayer
society. It is also influenced by the system in which the UN in its calculations still adheres to
the system of office assessment while the non-UN has adhered to self assesment.
 In his thesis Utomo, Pudjo Susilo (2002) Analyzes Factors That Affect Public
Awareness to Pay Earth and Building Taxes in Karangtengah District of Demak Regency.
Masters thesis, Postgraduate Program of Diponegoro University, explains that:
1) Factors that influence public awareness to pay Earth and Building Tax. The factors
that stand out are leadership, service quality, and motivation. The thesis research system that
the authors use is a descriptive analysis, by collecting data through observation, guestioner,
intervew, and study documentation. Lurah village is a community leader, a leader must know
the nature, situation and conditions led. Leaders should be able to create the ease to stimulate
led awareness, in which case it is public awareness to pay Earth and Building Taxes.
Community service is one of the tasks of lurah desa, providing quality service has become an
obsession that always wants to be achieved. Motivation is the motivation that people want to
do something sincerely. And good leadership, quality service and good motivation will be
able to influence public awareness to pay Earth and Building Tax.
2) Economic factors /income level. The Secretary of the Chamber of Commerce and
Industry (KADIN) as quoted by Rohmat Soemitro (1988.299) stated: "The public will have
no difficulty in fulfilling their tax payable obligations if the value to be paid is still below
their actual income on a regular basis." Economic factors are very fundamental in terms of
carrying out obligations. The poor will find it difficult to pay taxes. Most of them will meet
the needs of living first before paying taxes. Therefore a person's income level can affect how
a person has awareness and compliance with the provisions of the law and its obligations.
Should take an example of pancasila ways of understanding and practice, where in
order to build awareness and voluntary care taxpayers needed strategic measures. We've
heard a lot about how he tried to culture Pancasila. Even for that purpose in the era of the new
order was presented a project called P4 (Guidelines for Understanding and Practice of
Pancasila). What will not be lost in the memory of those of us who have studied P4 is
pancasila culture by understanding, living and practising Pancasila. Felt quite successful
sharp skills that have been done that so as to cultivate the taste of pure Pancasilais, form a
human Pancasilais and all all smell pancasila. It doesn't make any mistake when we do 'ATM'
(Observe, Imitate and Modify) sorting out the words that often one of the DJP leaders gave in
his briefing. Related to that is not only the responsibility of the Directorate General of
Taxation who structurally organized to hold the task as the voice funnel and vanguard of djp,
but the entire ranks of the Directorate General of Taxation carrying this responsibility and
necessary synergy between the tax authorities.
In addition to the large number of national entrepreneurs who are obligations to pay
taxes, the awareness of indonesian people to pay taxes is also minimal. Of Indonesia's 238
million population, only 7 million are tax-abiding. If there were 22 million businesses, only
500,000 would pay taxes. It has to be scaled back. Indonesia's workforce is 118 million out of
a total population of 238 million. As much as 40 percent of the workforce earns above Uns
taxable income (PTKP). So, if calculated, there are as many as 44 million to 47 million
Indonesians who should pay taxes."
10 important points
1. Until now the public awareness of paying taxes has still not reached the level as
expected.
2. This tax-paying awareness not only raises obedience, obedience and discipline
but follows critical attitudes as well.
3. Taxpayer awareness and voluntary care is very difficult to embodi if in the
definition of 'tax' there is no phrase "imposable" and "coercive."
4. In determining the factors that affect the level of awareness and voluntary care
of taxpayers should be reviewed in advance the scope of the discussion.
5. Should take an example of pancasila ways of understanding and practice, where
in order to build awareness and voluntary care taxpayers needed strategic
measures.
6. What will not be lost in the memory of those of us who have studied P4
(Guidelines for Understanding and Practice of Pancasila) is pancasila culture by
understanding, living and practising Pancasila.
7. Factors that influence public awareness to pay Earth and Building Tax. The
factors that stand out are leadership, service quality, and motivation.
8. Economic factors /income level affect on public awareness.
9. Negative prejudice to the tax authorities should be replaced by positive
prejudice.
10. Tax payments will certainly improve development and economic progress.