Analysis of The Impact of Data Information Explanation Request Letter in Improving Tax Compliance Behavior
DOI:
https://doi.org/10.54099/ijamb.v3i2.1475Keywords:
Data Information Explanation Request, , Improving Tax, , Compliance BehaviorAbstract
A Request for Explanation of Data and/or Information (SP2DK) is issued when there is a discrepancy or error in the Tax Return reported by taxpayer (WP). The main purpose of SP2DK is to request clarification from taxpayer regarding data or information that is considered inappropriate. This study uses an interpretive qualitative approach with a transcendental phenomenology paradigm. The number of informants in this study was 5 people. The results of the study obtained from 5 informants were that there were indeed errors made by taxpayer which stemmed from ignorance of tax regulations and VAT responsibilities. The Taxpayer hopes that there will be an education provided by the tax authorities and a good relationship between taxpayer and the tax authorities. After the SP2DK, taxpayers tend to behave compliantly beause they realize that the costs of tax non-compliance are greater than tax compliance cost both formally and materially.
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