Tax problems are still interesting to be discussed up to now. Some tax cases recently make people reluctant to pay tax. This certainly gives negative impact on the government’s effort to increase state income through tax. Meinarni Asnawi, S.E, M.Si, lecturer of Faculty of Economics, Cendrawasih University said that extensivication and intensification are used by the government to increase state income through tax. Meanwhile, extentisivication is done by increasing the number of taxpayers. “To increase state income through tax, both extensivication and intensification can be done through psychological and economic aspects,” she said in open doctoral exam at BRI Auditorium of Faculty of Economics and Business, UGM, Friday (28/1).
Theoretically, psychological aspect can be improved through possibility of response auditing and ethics of tax payers. Meanwhile, economic aspect can be improved though appropriate auditing strategy and auditing level. Tax obedience can be obtained through appropriate auditing strategy. “Random audit strategy is one of the ways to improve tax obedience,” she explained maintaining her dissertation entitled “Analysis of Tax Obedience Decision: Strategy of Auditing, Auditing Level, Response Auditing Probability, and Ethics of Tax Payers”.
Uncertainty of auditing in random audit and high auditing level (30%), she continued, can trigger tax payers to be more careful in their tax report. Besides, probability of response auditing which is felt by taxpayers and the high ethics of tax payers will enhance tax payers’ decision to be obedient.
Meinarni’s research on 156 respondents from students of Science Master and Doctoral of Accounting Program, Faculty of Economics and Business UGM, proved on random group that there is significant relation among auditing strategy, auditing level, response auditing probability and ethics of taxpayers on decision of tax obedience. On fixed group, fixed auditing strategy has no significant relation with the decision on tax obedience. “Auditing strategy and auditing level have indirect relation on the decision of tax obedience through response auditing probability,” the lady born in Ambon, 31 March 1964, explained.
Other research results on those two groups also proved that decision of tax obedience improves when auditing level is high. Ethics of tax payers are a dominant variable which influences on the tax obedience decision for all auditing levels. Ethics play a role in increasing the decision because they are based on culture, religion and tax norms which give complete understanding of tax.