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I Wayan Agus Eka
Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia,

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THE IMPACT OF THE INDONESIAN TAX ADMINISTRATION REFORM ON TAX COMPLIANCE AND TAX REVENUE I Wayan Agus Eka
Jurnal Ekonomi dan Pembangunan Vol. 27 No. 1 (2019): Jurnal Ekonomi dan Pembangunan
Publisher : BRIN Publishing (Penerbit BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/JEP.27.1.2019.1-24

Abstract

This study investigated the impact of the Indonesian tax administration reform on tax compliance and tax revenue. This study employs provincial-level data obtained from two main sources: Directorate General of Taxes (DGT) and Indonesia Statistic, and I applied multiple regressions with a fixed-effect model. The results show that individual taxpayer compliance was positively affected by the tax administration reform. Tax revenue, however, was negatively affected by the tax administration reform due to DGT’s productivity problem meaning that tax potency did not affect tax revenue after the tax administration reform completed. The findings identify several areas for improvements and suggest several policy implications. First, improving administration in Small Taxpayer Office (STO) especially for individual taxpayers is needed. Second, tax revenue strategy focusing on individual taxpayers is required to materialize improvement in individual taxpayer compliance into tax revenue. Third, problems in productivity suggests that DGT should improve its input side by improving law enforcement, widening delegated authority, and increasing budget allocation.
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