ANALISIS KEPATUHAN BENDAHARA PEMERINTAH DALAM ASPEK PERPAJAKAN (STUDI PADA PEMERINTAH KABUPATEN SIAK)

Abstract

Treasurers play an important role in implementation of national development
because it hold a strategic role assisting the Directorate General of Taxes to meet
the tax revenue target. 7,5% - 15% of the implementation of the state budget is a
potential tax that can be expected to contribute to state revenues. In reality, however
tax revenues from central government expenditure are in the range of 8% - 9% while
tax revenue from the expenditure of regional and village government are in the
range 2,6% - 3,6%. This is allegedly due to the low compliance of the treasure with
regards to taxation aspects. This study aims (1) to analyze the level of compliance of
the treasurers in tax payment, (2) to analyze the level of compliance of the
treasurers in submitting SPT reporting, (3) to identify the factors that affect the
treasurers compliance in taxation aspects. This study used a mixed/combination
method with explanatory sequential mixed methods. Explanatory sequential mixed
methods is one of the strategies in mixed/combination method that involves two
phase research project in which researchers gather quantitive data in the first
phase, analyze results, and then use the results to plan the second phase (the
qualitative phase). The finding of this study indicate that the level of compliance of
the treasurers in tax payment was only 65,63%. While the level of compliance of the
treasurer in submitting SPT reporting was 0%. The results of this study indicate
that the tax compliance level of treasurers of Siak Regency is still low. It can be
caused by the lack of understanding of treasurers on tax regulation, the taxation
sanctions are not applied, tax administration systems that is still difficult for
treasurers, weak of internal control and lack of supervision from the leaders.