Indonesian development is more dependent on tax in the future due to the depletion of oil reserves and natural gas. Unfortunately, the tax compliance rate is still relatively low as shown by some researches. The condition is certainly in contrast with the public opinion saying that Indonesia is a religious nation. As a religious nation, the inherent values are expected to be able to motivate people to obey with tax regulations.
It was Agus Tony Poputra’s statement, the lecturer of Faculty of Economics, University of Sam Ratulangi Manado when defending his dissertation entitled "Income Tax Compliance in Indonesia " at BRI Auditorium, Monday (12/10). Accompanied by supervisor, Prof. Dr. Nopirin, M.A. and co-supervisor Dr. Akhmad Makhfatih, M.A, Agus Tony explained that the religious branding has appeared following the narrow implementation of religion, such as religious rituals and education or the wearing of religious attributes, rather than the implementation of religious substances.
This can be misleading because it can form a hypocritical nation, a nation which promotes religious "form" instead of "substance". "This is the answer as to why Indonesia as a religious nation is inconsistent with tax duties," he said.
Agus Tony explained several reasons for the obedience in paying tax of a religious person. First, the tax funds can be used for the betterment of the poor, and this is consistent with the religious value which suggests to help the poor and weak people. Second, the tax funds can be used for sustainable development that emphasizes on environmental sustainability, which is a manifestation of respect to God. Third, the tax funds can be used to improve the legal system and reduce the oppression of the weak. Fourth, obedience in tax liability is one of honest practices.