Revue des Economies financières bancaires et de management
Volume 14, Numéro 1, Pages 279-299
2025-04-28
Raising Tax Revenue Through Data Matching: Enforced Or Cooperative Compliance?
Authors : Fidiana Fidiana .
Abstract
This research aims to analyse how a letter of inquiry in the tax system in Indonesia plays a role in raising tax revenue. This qualitative study involved taxpayers, tax consultants, tax offices, and academicians to grasp a depth perception of SP2DK (a letter of explanation of data and/or information regarding alleged failure to comply with tax regulations). This research found that not all SP2DK succeeded in proving the alleged non-compliance with tax duties according to formal tax laws. This fosters distrust of the tax system which in the long term actually reduces voluntary compliance. In addition, demands for achieving targets imposed on the tax office encourage the tax office to ask taxpayers to continue paying/remitting additional tax voluntarily even if it is not proven that they owe tax. The tax office uses power as authority to carry out coercive treatment in order to raise tax revenue and individual performance. The government needs to review setting targets for tax offices and tax officers so as not to worsen the image of DGT and the consequences for voluntary compliance in the long term
Keywords
inquiry letter ; SP2DK ; tax compliance ; tax revenue ; enforced
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