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All Journal Hasanuddin Economics and Business Review Educoretax
Suhut Tumpal Sinaga, Suhut Tumpal
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Tax Compliance: An Experimental Approach Prasetyo, Kristian Agung; Sinaga, Suhut Tumpal
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1162

Abstract

In a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayer’s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is individual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants.
Back to basics: Upholding four fundamental tax principles for Indonesia’s fiscal independence Sinaga, Suhut Tumpal
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1897

Abstract

This paper revisits the four foundational principles of taxation—neutrality, simplicity, certainty, and equity—as the bedrock of a fiscally independent and socially just tax system in Indonesia. Despite commendable progress in post-pandemic fiscal consolidation, Indonesia’s tax-to-GDP ratio has stagnated near 12 percent, far below the Asia-Pacific average of 19 percent. The study combines historical review, comparative analysis, and institutional assessment to argue that reaffirming these principles is essential to attain the country’s Vision 2045 target of high-income status. Drawing on OECD, IMF, and DDTC data (2019–2025) and the most recent academic literature, the paper shows that distortionary incentives, administrative complexity, and uneven enforcement undermine revenue potential. The analysis culminates in a policy framework that aligns neutrality, simplicity, certainty, and equity with digital-era governance and sustainable fiscal independence.
Co-Authors Kristian Agung Prasetyo, Kristian Agung