Mengurai Tax Gap Pajak Restoran di Kota Metro:(Identifikasi Penyebab Perilaku Penggelapan Pajak).

Yoga Adhi Purbaya , Nunuk Dwi Retnandari

2015 | Tesis | S2 Magister Administrasi Publik

ABSTRACT Research purpose of this thesis is to explaine the causes tax evasion behaviour applied restaurant taxpayer in Metro. In 2014 there was a large tax gap of restaurant tax revenues in Metro, which was only 38.96% from its minimum potential collection. The existence of tax gap indicates there are tax evasion action carried by the restaurant taxpayer. The perspective used in explaining the cause of tax evasion behaviour caosist of two categories. The first category relates to institutional factors and weak of law enforcement. The second one consistss of factors that negatively affect the tax-compliance. Category one uses qualitative research methods to explain the causes of tax evasion. In explaining the causes of tax evasion behaviour in second category, this research uses surveys which are distributed to restaurant taxpayers to find the main factors that become the causes of tax evasion and qualitative methods to answer why these factors found may lead to tax evasion. The result from this research is that the restaurant tax system in Metro is not planned properly. Tax object, tax subject, and the restaurant taxpayer were not identified and well defined. In addition, there is no consistsency in the implementation of the tax system, both in tax collection and the ability to detect and prosecute tax evasioner applied by tax payer. In terms of tax compliance, the research found that the high tax rates, the low tax penalties, the perception of government expenditure, perceptions of fairness vertically and horizontally, and trust to government become several major factors and an important issue that cause tax evasion behaviour by the restaurant taxpayer particularly with permanent construction restaurant. While restaurants with not-permanent construction such as tents and carts food shop, the caused factors consistss of low tax penalties, the perception of government expenditure, individual financial constraint, and trust to government. Improper implementation of restaurant tax collection system in Metro lead to opportunistic behavior of the taxpayer. The taxpayer exploit weaknesses in this system to gain benefit from by not paying tax. In the short-term, the tax policy which is based on inspection and tax penalties will be more effective againts low tax-compliance rate condition. Furthermore, a policy, either short or long term, is urgently needed to implement to raise tax-compliance rate. Keywords: tax gap, tax evasion, the tax system, tax-compliance

Kata Kunci : Pajak