{"id":354215,"date":"2025-05-28T14:58:11","date_gmt":"2025-05-28T07:58:11","guid":{"rendered":"https:\/\/unair.ac.id\/cooperative-tax-compliance-strategic-solution-to-combat-tax-avoidance\/"},"modified":"2025-06-02T11:35:51","modified_gmt":"2025-06-02T04:35:51","slug":"cooperative-tax-compliance-strategic-solution-to-combat-tax-avoidance","status":"publish","type":"post","link":"https:\/\/unair.ac.id\/en\/cooperative-tax-compliance-strategic-solution-to-combat-tax-avoidance\/","title":{"rendered":"Cooperative Tax Compliance: Strategic solution to combat tax avoidance"},"content":{"rendered":"\n<p><strong>UNAIR NEWS<\/strong> \u2013 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.<\/p>\n\n<p>To address this issue, 51动漫\u2019s 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.<\/p>\n\n<h5 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-3dd918b125abad9c911cea19b117214d\"><strong>Tax compliance still a major concern<\/strong><\/h5>\n\n<p>According to Prof. Tjaraka, resolving manipulative loopholes and tax avoidance practices requires a comprehensive approach\u2014one that goes beyond coercion and punitive measures. \u201cWhile 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,\u201d he explained. <\/p>\n\n<p>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.<\/p>\n\n<h5 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-5de1549cb3e684365e77de548d3f58f9\"><strong>Redefining compliance strategy<\/strong><\/h5>\n\n<p>Prof. Tjaraka advocated for a cooperative tax compliance model\u2014an 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.<\/p>\n\n<p>\u201cIn this digital era, artificial intelligence is already being used to map taxpayer risk profiles. Technology enables objective assessments and helps classify taxpayers accordingly,\u201d he noted.<\/p>\n\n<h5 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-537e9ceb6fd2167bea39a975c69d4cdb\"><strong>Establishing tax control framework<\/strong><\/h5>\n\n<p>To reinforce this collaborative compliance system, Prof. Tjaraka introduced the concept of a Tax Control Framework (TCF)\u2014an internal mechanism that ensures all tax obligations are consistently met and properly documented.<\/p>\n\n<p>\u201cWhen 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,\u201d he stated.<\/p>\n\n<p>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.<\/p>\n\n<p>Author: <a href=\"https:\/\/id.linkedin.com\/in\/sintya-alfafa-884b321ab\">Sintya Alfafa<\/a><\/p>\n\n<p>Editor: Khefti Al Mawalia<\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>UNAIR NEWS \u2013 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\u2019s Professor of Economics, Prof. Dr. Heru [&hellip;]<\/p>\n","protected":false},"author":79,"featured_media":353896,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4554],"tags":[178,168],"class_list":["post-354215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-unair-en","tag-universitas-airlangga-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cooperative Tax Compliance: Strategic solution to combat tax avoidance<\/title>\n<meta name=\"description\" content=\"Prof. Dr. Heru Tjaraka, Drs., M.Si., BKP, proposed a forward-looking tax compliance strategy centered on 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