Taxpayer's Compliance: Towards Voluntary Compliance

The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the compliance. Its variety variables covers: 1) tax cognition, 2) understanding, 3) sunset policy, 4) amnesty, 5) sanction, 6) taxpayer awareness, 7) authorities service, 8) taxpayer's willingness, 9) perception on service effectiveness, 10) automation, 11) environment, 12) tariff, and 13) many more. A number mentioned indicate that this topic is special concern, main focus tends to center factors affecting This study does not refocus influencing aims criticize prospective It sometimes measured from administrative regulation, punctuality, or willingness for payment. Unfortunately, self-understanding has seriously taken implementation. very interesting since there topics talking planning, self-corruption by taxpayers (an effort reduce reported amount income tax), efforts analyze compliance, but definitions it. Keywords: Taxpayer's Compliance; Voluntary Awareness; Qualitative Research