Proceedings of the 3rd Universitas Lampung International Conference on Social Sciences (ULICoSS 2022)

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Government Policy Design to Improve Taxpayer Compliance in Paying Local Taxes in Bandar Lampung

Authors
Marlia Eka Putri A.T.1, *, Yuswanto1, Nurmayani1, M. D. Abiezzart Marga H.1
1Law Faculty, Lampung University, Bandar Lampung, Lampung, Indonesia
*Corresponding author. Email: marlia.ekaputri@fh.unila.ac.id
Corresponding Author
Marlia Eka Putri A.T.
Available Online 2 May 2023.
DOI
10.2991/978-2-38476-046-6_8How to use a DOI?
Keywords
Tax Compliance; Local Taxes; Tax Policy
Abstract

Tax Compliance is a classic problem facing tax authorities around the world. Efforts to increase tax compliance have also been around for a long time to the attention of the tax authorities. The same goes for problems taxpayer compliance in Bandar Lampung City which is still low, for example, the case of a tax dispute between a restaurant must collect tax and Bandar Lampung City Government as restaurant tax collector, due to implementation of Tapping Box in 2021 ago. The purpose of this study is to find a policy design for The Government of Bandar Lampung City so it can increase taxpayer compliance in paying local taxes in Bandar Lampung. In order to increase tax compliance, the government first requires a mapping problem of taxpayers knowledge and awareness, taxpayer’s needs, and making policy strategy in the form of awarding taxpayers who are obedient in paying taxes, even though it violates the definition of tax that does not have a counter-achievement or direct service that can be enjoyed. This puts forward a humanist tax approach before carrying out intensive tax collection to the public.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Universitas Lampung International Conference on Social Sciences (ULICoSS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
2 May 2023
ISBN
978-2-38476-046-6
ISSN
2352-5398
DOI
10.2991/978-2-38476-046-6_8How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Marlia Eka Putri A.T.
AU  - Yuswanto
AU  - Nurmayani
AU  - M. D. Abiezzart Marga H.
PY  - 2023
DA  - 2023/05/02
TI  - Government Policy Design to Improve Taxpayer Compliance in Paying Local Taxes in Bandar Lampung
BT  - Proceedings of the 3rd Universitas Lampung International Conference on Social Sciences (ULICoSS 2022)
PB  - Atlantis Press
SP  - 76
EP  - 83
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-046-6_8
DO  - 10.2991/978-2-38476-046-6_8
ID  - EkaPutriA.T.2023
ER  -