Analysis of Tax Compliance with Intervening Variable: “PMK Number 91 of 2015 in Jakarta Central Tax Service Office

Abstract: This research is motivated by tax revenues in Indonesia that did not reach the target compared to the realization in the last 10 years, this resulted in a relatively small tax ratio of around 12%. These problems illustrate that the level of taxpayer compliance is still low. Minister of Finance Regulation Number 91/03/2015 is expected to increase tax compliance so that state revenues will increases. This research on taxpayer compliance is focused on the implementation of this regulation in the Central Office of the Directorate General of Taxes in Jakarta. The research approach used is descriptive quantitative. The results of the study indicated that the enactment of the regulation in the Central Jakarta Regional Office has contributed to tax revenues of around 2.05% of total state revenues of IDR11,038,854,776,614 and it contributed 0.37% of IDR61,479,497,160,610. In fact the level of taxpayer compliance in Indonesia in 2015 increased by 1.31% from 59.12% to 60.42%, this is a positive impact of the enactment of the regulation, but the target of tax revenue on a national scale has not been fulfilled yet.  

Key words: taxpayers; policies; tax compliance

JEL codes: H