RISK MANAGEMENT AND TAXPAYERS COMPLIANCE
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International Conference on Education For Economics, Business, and Finance (ICEEBF), Universitas Negeri Malang
The problem that continues to exist in the taxing jurisdiction is the level of compliance is still low. The Directorate General of Taxes through tax reform using a risk management approach. The risk management process consists of risk identification, risk measurement, risk mapping, risk management, and control and supervision of risk. Implementation of risk management in the field of taxation is geared towards improving tax compliance. The purpose of this study was to determine the effectiveness of risk management to increase tax compliance. This research was conducted by distributing questionnaires to respondents consisting Account Representative and the taxpayer. The method used is descriptive method. Statistical testing using simple linear regression analysis where its influence the second variables tested by using t test. The results showed the application of risk management to be effective in improving taxpayer compliance. Research proves that the effectiveness of the risk management have influence significantly to taxpayer compliance rate to with positive direction. Risk management information can be used by the tax authorities in determining priorities in supervision, so as to increase tax compliance of the formal and material.
Risk Management, Tax Compliance, Taxpayer