UNAIR NEWS One of the most pressing strategic challenges to national revenue is the persistently low compliance rate among taxpayers. This shortfall has a direct impact on the state budget deficit, given that taxes serve as the primary source of government income.
To address this issue, 51动漫檚 Professor of Economics, Prof. Dr. Heru Tjaraka, Drs., M.Si., BKP, proposed a forward-looking tax compliance strategy centered on collaboration and long-term sustainability. He delivered these insights during his professorial inauguration speech on Thursday (May 23, 2025), at the Garuda Mukti Hall, MERR-C Campus, UNAIR.
Tax compliance still a major concern
According to Prof. Tjaraka, resolving manipulative loopholes and tax avoidance practices requires a comprehensive approach攐ne that goes beyond coercion and punitive measures. 淲hile audits and investigations are necessary, genuine compliance emerges from a system that is fair and transparent. When taxpayers feel respected and assured of legal certainty, voluntary compliance is far more likely, he explained.
Prof. Tjaraka emphasized that despite tax revenues accounting for over 78 percent of the national budget, taxpayer compliance remains low. He argued that the conventional, enforcement-heavy tax model must evolve into a more collaborative and sustainable approach.
Redefining compliance strategy
Prof. Tjaraka advocated for a cooperative tax compliance model攁n approach that promotes transparency and collaboration between tax authorities and taxpayers. This method incorporates Compliance Risk Management (CRM), including the use of SP2DK (Letter Requesting Clarification on Data and/or Information), as a preliminary technology-based verification tool.
淚n this digital era, artificial intelligence is already being used to map taxpayer risk profiles. Technology enables objective assessments and helps classify taxpayers accordingly, he noted.
Establishing tax control framework
To reinforce this collaborative compliance system, Prof. Tjaraka introduced the concept of a Tax Control Framework (TCF)攁n internal mechanism that ensures all tax obligations are consistently met and properly documented.
淲hen taxpayers can demonstrate robust tax control systems, they are far more likely to be categorized as low-risk or even zero-risk. In turn, the government can adopt a more balanced and supportive approach toward these taxpayers, he stated.
Prof. Tjaraka believes that this model benefits both parties: taxpayers gain legal certainty and structured support, while the state secures more stable and transparent revenue. However, he stressed that the success of this initiative depends entirely on mutual political will and integrity from both taxpayers and the government.
Author:
Editor: Khefti Al Mawalia
