The Compliance Of Tax Payment In Tiyingtali Village

Abstract
Tax is an obligation that must be paid by everyone to the government. At
present many taxpayers carry out evasion, and tax negligence which in turn causes
state tax revenues to decrease. Tax is one of the state revenues used to finance state
activities and is used to support a country's economy. Required level of taxpayer
compliance in fulfilling its obligations is important in tax collection. Efforts to
improve public tax compliance, the role of education is a very important role.
Education can function as knowledge of transfers from the government to people
related to taxation. Efforts to improve tax compliance in Tiyingtali Village, the role
of education in improving tax compliance can be realized in the form of tax
socialization both formally and informally.
Keywords : Tax, Taxpayer, The taxpayer complience.

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CHAPTER 1
PHENOMENON

Taxes are not taken seriously by the people in Bali. One example is motor
vehicle tax. Many people are not obedient in paying motor vehicle taxes. This is
seen from the large number of registered motorcycles that have not paid taxes at the
tax office. Another example is land and building tax. There are still many people
who do not pay land and building taxes. People are reluctant to pay taxes because
they are considered not to bring benefits to taxpayers. In addition, the lack of
compliance with paying taxes is also caused by the lack of strict penalties given to
taxpayers who do not pay taxes.Compliance with paying taxes is a very serious
matter to pay attention to. The level of compliance with paying taxes is still lacking
due to a lack of community initiative in paying taxes. The lack of initiative in paying
taxes is because paying taxes is deemed not to benefit the community. Even though
taxes are the biggest factor that contributes to state revenues. Taxes are not directly
felt, but the results can be felt indirectly. These benefits can be in the form of
infrastructure or assistance improvements such as fuel subsidies and subsidies for
basic needs.
Around us we cannot be separated from taxes. A small example is when
buying candy, snacks, drinks, etc. all of them include VAT tax in it. In addition,
other items such as cellphones, cars, motorbikes, radios, etc. are also accompanied
by taxes. Even motorbikes and cars are required to pay taxes every year. If you do
not pay taxes, you can be fined. Another example is parking fees. Parking fees are
taxes that the benefits can be felt directly, which in this case is called retribution
tax. Which is a problem when people are not obedient to paying taxes. Besides
being able to harm the taxpayer, it can also hamper government revenues. This is
because tax is one of the government revenues used to support economic activities.
Increasing the level of taxpayer compliance in fulfilling its tax obligations
will be able to increase regional income in the field of taxation so that the budget
used to carry out rural development will increase, so that with increasing taxpayer
compliance, a region can increase economic growth and reduce poverty.
Compliance with taxpayers originating from public awareness of its obligation to
pay taxes is certainly not easy. Various taxation problems that arise, both those
originating from individual and corporate taxpayers, tax apparatus, and those
sourced from the taxation itself. Public awareness to pay taxes is compliant, but
there are some taxpayers who are still lazy to carry out their obligations so that the
target of revenue is not realized.
The phenomenon that is happening now is still a lack of infrastructure. this
can be seen in the still damaged roads in urban and rural areas. The reason is because
tax revenues are still low, so the budget for infrastructure improvements is very
low. Bali is a world tourism destination that nearly millions of people come to Bali
every year. To support the tourism sector, infrastructure is very important because
it is used as access to tourist attractions. This also aims to improve the tourism
sector.
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The use of taxes used to repair infrastructure is also important to use as

access to improve the economy and daily needs. If access to distribution and
production activities is disrupted, it is certain that the economy of the community
will be disrupted. In addition, if there is no tax receipt, the government activities
will not run smoothly. Many people are reluctant to pay taxes because these people
have not felt the benefits of paying taxes directly, so according to them paying taxes
will only be a burden according to them and does not provide clear benefits. Even
though they can feel the benefits of tax every day.
Efforts to improve tax revenues, faced with the condition that the tax system
is still not optimal. In the self assessment system, the current position of taxpayers
is very important because taxpayers are required to independently tax obligations.
The obligation of tax calculators, tax payments, and tax reporting is carried out by
taxpayers themselves. Thus a Taxpayer is required to understand and understand
not only taxation regulations, but also administrative aspects and taxation
procedures.
In an effort to improve public tax compliance, the role of education is a very
important role. In this case, learning can function as knowledge of transfers from
the government to people related to taxation. It is important to avoid asymmetric
information continuously, so that it can disrupt the government's efforts to increase
tax revenues. The role of education in improving tax compliance can be realized in
the form of tax socialization both formally and informally. Socialization can be
done either by giving counseling directly to the object of taxation and through other
activities involving the wider community.
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CHAPTER 2

QUOTATION
Based on internet source https://www.disitu.com, cited on 14th of November
2018 at 05:00 PM. Tax is a mandatory levy paid by the people for the country and
will be used for the benefit of the government and the general public. People who
pay taxes will not benefit from taxes directly, because taxes are used for public
purposes, not for personal gain. Tax is one of the sources of government funds to
carry out development, both the central government and the regional government.
Tax collection can be forced because it is implemented under the law. Tax is the
compulsory contribution of the people to the debt country, either as an individual
or a business entity that is compelling based on the law, by not getting compensation
directly and used for state needs for the greatest prosperity of the people. Payment
of taxes is an embodiment of obligations and roles of taxpayers to participate
directly and jointly implement state financing and national development. In
accordance with the philosophy of the tax law, paying taxes is not only an
obligation, but is the right of every citizen to participate and participate in state
financing and national development.
The use of taxes starts from employee expenditure to financing various
development projects. Construction of public facilities, such as roads, bridges,
schools, hospitals / health centers, and police stations are financed from taxes.
Infrastructure development, education costs, health costs, fuel oil subsidies (BBM),
civil servants' salaries, and the construction of public facilities are all funded by
taxes. The more taxes collected, the more facilities and infrastructure will be built.
Therefore, taxes are the spearhead of a country's development. So that it is
appropriate for good citizens to pay taxes. The Indonesian government has made it
easy for the public to pay taxes.
Based on internet source https://www.cermati.com, cited on 14th of
November 2018 at 05:30 PM. Tax has a very important role in the life of the state,
the tax has several functions, among others: 1) Budget function (Budgetair), namely
tax is used as a tool to enter funds optimally into the state treasury based on
applicable tax laws, so that taxes function finance all expenses related to the
government process. Taxes are used for routine financing, such as: employee
expenditure, goods shopping, maintenance, and others. For development financing,
money is spent on government savings, namely domestic revenues minus routine
expenses. The government savings increased continuously from year to year
according to the increasing financing needs of development. 2) Function Regulates
(Regular), that is, taxes are used by the government as a tool to achieve certain goals
and complementary functions of the budget. The government can regulate
economic growth through tax policy. For example: in the context of investment,
both domestically and abroad, various types of tax relief facilities are provided. In
order to protect domestic production, the government sets a high import duty for
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foreign products. 3) Stability function, namely tax makes the government have
funds to carry out policies related to price stability, so that inflation can be
controlled. This can be done by regulating the circulation of money in the
community, tax collection, effective and efficient use of taxes. 3) Function of
Income Retribution, that is, taxes are used to finance all public interests. Including
to finance development so that it can open employment opportunities, so as to
increase people's income.
Based on internet source https://www.hestanto.web.id, cited on 21st of
November 2018 at 04:30 PM. Safri Nurmantu in Siti Kurnia Rahayu (2010: 138),
Taxpayer Compliance can be defined as a situation where the taxpayer fulfills all
tax obligations and applies his taxation rights. According to Machfud Sidik in Siti
Kurnia Rahayu (2010: 19), compliance with voluntary of complince is part of a self
assessment system, where taxpayers are responsible for setting their own tax
obligations and then paying accurately and on time and report the tax. Compliance
with taxpayers originating from public awareness of its obligation to pay taxes is
certainly not something that stands alone. Various taxation problems that often
arise, both those originating from individual and corporate taxpayers, tax apparatus
(tax authorities), and those sourced from the taxation itself. Public awareness to pay
taxes is compliant, but there are some taxpayers who still neglect their obligations
so that the target of revenue is not realized.
Based on internet sources https://faat.co.id/faat-pajak-daerah, quoted on
November 21, 2018 at 6:30 p.m. One function of regional taxes is to regulate and
manage regional economic growth, through a policy of the regional tax itself. The
results of local tax collection by the government are used to achieve the economic
goals or targets desired by the regional government. If management runs smoothly,
it can be useful to reduce economic problems. So indirectly in the face of the region
has the benefits of economic development for the community by increasing the
economic capacity of the community. invite regions to function as regional budgets,
not only allocated to improve facilities in the regions. But it can also be saved as
cash, savings and regional government budget (APBD) itself. Later this cash can be
used for regional administration processes or to support other regional activities.
As with tax benefits and functions for the state, local taxes also have a function to
increase regional development. For example, to maintain or build regional public
facilities such as hospitals, stops and so on. The maintenance of public facilities can
maintain the sustainability of these facilities for community use. In addition, if new
public facilities are built, the community that used to go far to use these facilities
can be easier to access. With the increase in regional development and more open
employment from local government programs, indirectly it can also increase
people's income. If the regional government program related to regional economic
development can be controlled and evenly distributed, then the economic gap
between low to high economic communities will not be so prominent. This is a tax
function collected by the local government for the community for income
retribution, which is like having per capita income benefits but for the development
and economy of the local community.
Based on the internet source https://klikpajak.id/, quoted on November 21,
2018 at 06.50 pm. In the country's economy, the source of state income and
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expenditure already has certain plots. Including tax revenue plots for sustainable
state development and expenditure plots in the interest of state expenditure. Taxes
collected from public deposits will eventually be returned to the people to improve
welfare through sustainable development. Every development carried out by the
state is part of state expenditure and comes from collected taxes. Including
expenditure and financing for various projects such as public spaces and public
facilities such as city parks, hospitals, bridges, schools, health centers, police
stations and so on, funded by taxes. Other needs such as the cost of education, health
costs, subsidies of fuel oil (BBM), construction of infrastructure, construction of
public facilities, salaries of civil servants, shopping for weapons, warships, etc. are
also funded by state revenues from tax revenues. So, if there is more state income
from taxes, the more development and improvement of people's welfare can be done
by the government. Besides the usefulness of taxes that have been described, taxes
have several special functions. The following is a tax function for the community
and the state.
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CHAPTER 3
OPINION

Tiyingtali village is a village in Karangasem Regency. Most of the people

are farmers. The level of taxpayer compliance in Tiyingtali Village is quite
sufficient. This is because taxpayers in Tiyingtali village have high initiatives in
paying taxes. In addition, the people in Tiyingtali Village feel directly the benefits
of taxes. But there are still many taxpayers who have not fulfilled the obligation to
pay their taxes. This is because they have not directly felt the benefits of taxes.
In general, people tend to be lazy from paying taxes. This trend occurs because the
level of public awareness is still low. Tax audit is one way that can be done to
increase the level of taxpayer compliance. This is done to test and improve tax
compliance of a taxpayer. This compliance will have an impact both directly and
indirectly on tax revenue. In addition, education on taxation is also important so
that the community has the initiative to always be obedient in paying tax
obligations.
Tax is the largest income sector of the State treasury, State Revenue from
the tax sector plays a very important role for the continuity of the Government
system. Tax is the contribution of the taxpayer to the State owed by an individual
or entity that is compelling under the Law, by not receiving direct compensation
and being used for the State's needs for the greatest prosperity of the people.
Payment of taxes is an embodiment of state obligations and participation for the
public, especially taxpayers to directly and jointly implement tax obligations for
financing the State and national development. To do this, the role of the government
is needed so that people are willing to pay taxes, such as socializing to villages.
Most state revenues come from taxes, both central and regional taxes.
Therefore, the Government continues to try to boost and increase the target of tax
revenue from year to year, this is so that the Government's programs in running the
Government to improve the welfare of the community can be increased as well. As
we all know, the awareness and concern of the Indonesian people towards Taxes
are still very lacking even though in recent years there has been a very good
increase, but still most people are still unfamiliar with taxes, both ways to carry out
tax obligations and equally important are lack of knowledge about the benefits and
uses of taxes for the life of the nation and state.
Indonesia adheres to the Self Assessment system, namely the taxpayer has
been given the authority to self-calculate, report on his own and pay for himself the
tax owed to be paid. The principle of tax collection in Indonesia has been based on
justice by adhering to the Principle of Equality, namely taxation carried out by the
state must be in accordance with the ability and income of taxpayers, in which the
state may not act discriminatively against taxpayers. The tax revenue system has
been greatly facilitated, taxpayers should not have difficulty in managing their
taxes, so this can increase the level of tax compliance.
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Tax is an important element in government finance. Tax is also one of the

sources of government funding that will be used to finance state and regional
infrastructure and to implement other policies for nation building. One of the taxes
collected by the regional government as local revenue is land and building tax. Land
and building tax is tax imposed on immovable property consisting of land and
buildings owned by taxpayers. Land and Building Tax Subjects / UN are individuals
or entities that use or have tax objects in the form of land and or buildings (Owners
or Tenants).
Tax compliance is a condition where taxpayers fulfill all tax obligations and
carry out their taxation rights. The lack of compliance in Tiyingtali village may be
due to a lack of knowledge about taxation. For them taxes are not important because
they do not provide benefits. Even though people feel the benefits indirectly, such
as road facilities, fuel subsidies, etc. If they do not comply with paying taxes, they
will be harmed because the budget for facilities and subsidies will decrease. The
cause of lack of compliance with paying taxes may be caused by, 1) taxpayers feel
burdened with taxes that must be paid, 2) there are fears of taxpayers on the use of
paid taxes, such as taxes paid later to be corrupted, 3) not obliged to fulfill their tax
obligations because people others also do the same thing and taxpayers do not want
to obey taxes because they feel there is no perceived benefit, 4) people do not obey
the tax law, 5) taxpayers lack trust in tax officials, 6) because it is still difficult to
carry out tax reporting.
Efforts to increase tax revenues, faced with the condition that the tax system
is still not optimal. In the self assessment system, the current position of taxpayers
is very important because taxpayers are required to independently tax obligations.
The obligation of tax calculators, tax payments, and tax reporting is carried out by
taxpayers themselves. Thus a Taxpayer is required to understand and understand
not only taxation regulations, but also administrative aspects and taxation
procedures
Regional economy as well as the household economy which knows the
sources of income and expenditure items. Tax itself is the main source of state
revenue. Therefore, if the community does not obey taxes, then all state activities
will be difficult to fulfill. By paying taxes, people will benefit: Public facilities and
infrastructure such as roads, bridges, schools, hospitals, and health centers.,
Defense and security such as buildings, weapons, housing, and salaries, Subsidies
on food and fuel oil, Environmental and Cultural Sustainability, and development
of mass transportation equipment.
In an effort to improve public tax compliance, the role of education is a very
important role. In this case, learning can function as knowledge of transfers from
the government to people related to taxation. It is important to avoid asymmetric
information continuously, so that it can disrupt the government's efforts to increase
tax revenues. The role of education in improving tax compliance can be realized in
the form of tax socialization both formally and informally. Socialization can be
done either by giving counseling directly to the object of taxation and through other
 9

activities involving the wider community. In addition, Tiyingtali Village is a village

that is still far from the city center which in fact the community is still less touched
by education is the main reason why people here are still lacking in paying taxes.
The role of government is very important to play a role in this matter.
One function of taxes is to regulate and manage the economic growth of a
region. The results of tax collection by the government are used to achieve the
desired economic goals or targets, one of which is to develop the village so that it
is more advanced and the people are more prosperous. If management runs
smoothly, it can be useful to reduce economic problems in the village. So indirectly
taxes have economic development benefits for rural communities by increasing the
economic capacity of the people in the village, such as increasing small and medium
enterprises. The use of this tax is used for example to maintain or build public
facilities such as hospitals, roads and so on. The maintenance of public facilities
can maintain the sustainability of these facilities for use by the village community.
In addition, if new public facilities are built, the community that used to go far to
the city to use these facilities can be easier to access. In addition, with the increase
in rural development also more open employment from programs in the village,
indirectly can also increase the income of the community in the village. If
government programs related to village economic development can be evenly
distributed, the economic disparity between the village economic community and
the city will not be so prominent.
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CHAPTER 4
SUGGESTION

Tiyingtali village is a village that is still far from the city center which in
fact the people are still less touched by education is the main reason why people
here are still lacking in paying taxes. the role of government is very important to
play a role in this matter. Another suggestion is to instill knowledge from a small
age so that you are accustomed to obey paying taxes. This lack of compliance in
the village is also a result of the lack of education carried out since childhood. So
that if the knowledge of taxation has been planted from an early age, it is expected
that the level of compliance to pay taxes in the future can be carried out as expected.
The tax money that has been deposited by the community will be used for
the purpose of making people from birth to death prosperous. Tax money is also
used by the state to subsidize goods needed by the people and pay off the country's
debts. In addition, tax money is used to support Micro, Small and Medium
Enterprises so that the economy can continue to develop, especially in Tiyingtali
Village. Therefore tax plays an important role in the economy of a region.
The suggestions that can be given so that the awareness of paying taxes can
be even higher include: 1) taxes are compulsory contributions which are regulated
by law from the people to the government. Therefore, taxpayers should be obliged
to make tax payments to increase regional development, especially in Tiyingtali
Village. 2) the application of sanctions for violations of the given tax is generally
applied in accordance with the severity of the implementation. 3) need to educate
in detail to all people. Dissemination of taxable objects and the limits of financing
subject to tax and how much tax must be paid by the taxpayer. Everything must be
educated clearly and in detail to the people so there is no tax fraud.
To increase public awareness about the importance of taxes, both in terms
of collection and benefits, education needs to be carried out on the importance of
taxes and continuous socialization, both through print and electronic media. Print
media in the form of advertisements in the form of pamphlets or banners on the
roadside or strategic places that provide tax benefit information. Electronic media
in the form of advertisements on television, radio, and the internet that explain the
importance of taxes. The public must know that taxes paid go directly into the state
treasury and are used by the state for public interest, development, and the cost of
administering the state.
The use of taxes used to repair infrastructure is also important to use as
access to improve the economy and daily needs. If access to distribution and
production activities is disrupted, it is certain that the economy of the community
will be disrupted. In addition, if there is no tax receipt, the government activities
will not run smoothly. Many people are reluctant to pay taxes because these people
have not felt the benefits of paying taxes directly, so according to them paying taxes
will only be a burden according to them and does not provide clear benefits. Even
though they can feel the benefits of tax every day.