From Taxes for Indonesia, The Role of Tax Compliance in Improfing Economic Stability

a.On time in submitting notification letter

b.Do not have tax arrears for all types of taxes, except for tax arrears that have obtained permission to install or postpone tax payments

c.Financial statements audited by a Public Accountant or government financial supervision agency with an unqualified opinion for 3 (three) consecutive years

d.Never been convicted for committing a criminal offense in the field of taxation based on a court decision that has permanent legal force within the last 5 (five) years.

Research on tax compliance from 2005 shows that awareness of paying taxes, perceptions of the effectiveness of a good tax system, the level of trust in the legal system and government, has no partial effect on the willingness to pay taxes. While knowledge and understanding of tax regulations partially affect the willingness to pay taxes. Further research results show that the level of trust in the legal system and government has a positive effect on tax morale, while the perception of tax evasion and national pride has a negative effect on tax morale. According to Susanto, the main cause of taxpayers avoiding tax payments is past events that form negative public perceptions of tax agencies.

One of the roles of tax is stability. In fulfilling this role, of course, the role of various parties is needed in order to increase economic stability. As described above, understanding and knowledge about taxes, and the level of trust in the system and government have a positive effect on the willingness to pay taxes. The conclusions from the research results above can be the basis for the government to determine policies in improving economic stability, so that each policy and program runs effectively and efficiently. Every policy and program carried out by the government certainly has the aim of providing welfare and comfort for every community. However, if every program and policy is not supported by the community, it will certainly be in vain. Therefore, the contribution of various parties is needed in the context of economic stability which is the basis for the welfare of society, one of which is through taxes.

Reference

UU No 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan.

Peraturan Menteri Keuangan Nomor 192/PMK.03/2007 Tentang Tata Cara Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak.

Lutfiyanah, Khori. I. F., (2021). Faktor-Faktor yang Mempengaruhi Kepatuhan Membayar Pajak UMKM di Kota Pekalongan. Jurnal Ilmiah dan Akuntansi Keuangan. 3(2). hlm 339-355.