Kepatuhan Pajak (Tax Compliance) dan Bagi Hasil Pajak dalam Perekonomian di Jawa Timur

Abstract

The objective of this study is to analyze the correlation of tax compliance on the balance budget transfer in East Java Province. The variables of this research are: (a) tax compliance with the indicator compliance of tax report (SPT) submission, and (b) balance budget transfer with the indicator tax sharing. The research population consists of all 38 regencies/cities within the East Java Province. Data used in this study is six years time series secondary data from year 2001 to year 2006. Following the Law of Local Autonomy, tax is considered as part of the balance budget transfer to be included in the tax sharing component. The tax collection effectiveness is directly related to the public awareness to comply with its tax obligation. The high level of public awareness or compliance is required to sustain the state income. This high level of public awareness will drive more people to list themselves as tax payer, to report and pay the taxes correctly, thus, perform their moral duty as citizen as well as part of the nation. The analysis result shows that the degree of tax compliance shows under satisfaction average. Most public tend to behave non compliance. It means that East Java public tax compliance does not have fully correlated on tax sharing in balance budget transfer. This is due to the fact that tax compliance indicator is not part of the tax sharing indicator policy. Furthermore, it may conclude that tax sharing does not include all of tax item.
Keywords: tax compliance, balance budget transfer, tax sharing, local autonomy