KETERTERAPAN KONSEP COOPERATIVE COMPLIANCE PADA AKTIVITAS PENGAWASAN WAJIB PAJAK

Arief Maulana; Yulianti Abbas

doi:10.30998/jabe.v8i2.11430

KETERTERAPAN KONSEP COOPERATIVE COMPLIANCE PADA AKTIVITAS PENGAWASAN WAJIB PAJAK

Arief Maulana^(1*), Yulianti Abbas⁽²⁾

(1) Universitas Indonesia
(2) Universitas Indonesia
(*) Corresponding Author

Abstract

Pendekatan deterrence kepada wajib pajak memiliki korelasi lemah terhadap kepatuhan (Kirchler, Hoelzl, & Wahl, 2008). Konsep cooperative compliance hadir sebagai pendekatan alternatif untuk hubungan antara otoritas pajak dengan wajib pajak dengan mengedepankan rasa saling percaya, kerjasama dan transparansi. Secara teori, penerapan cooperative compliance secara optimal dapat memberikan manfaat bagi otoritas pajak dan wajib pajak dari segi biaya kepatuhan, tingkat kepatuhan dan realisasi penerimaan pajak. Studi ini bertujuan untuk memahami dan mengevaluasi sejauh mana keteterapan konsep cooperative compliance dalam aktivitas pengawasan yang dilakukan oleh otoritas pajak di Indonesia. Analisis keterterapan dilakukan dengan mengevaluasi pilar cooperative compliance dalam aktivitas pengawasan yaitu commercial awareness, impartiality, proportionality, openness through disclosure and transparency by tax authority dan disclosure and transparency by taxpayer. Hasil penelitian ini menunjukkan bahwa pilar cooperative compliance belum terterapkan sepenuhnya karena beberapa hambatan. Pengaturan lebih lanjut mengenai komitmen, pengungkapan dan transparansi informasi, mekanisme pemberian kepastian, dan keterbukaan mengenai pendekatan manajemen risiko diperlukan untuk penerapan cooperative compliance secara optimal

Keywords

Cooperative Compliance; Taxation; Tax Compliance; Large Business

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DOI: http://dx.doi.org/10.30998/jabe.v8i2.11430