3 in 1 Tax Study Program
Enhancing Cooperative Tax Compliance
Monday, September 11, 2023, the first day of the 3 in 1 activity of the Taxation Undergraduate Study Program, Faculty of Administrative Sciences, Brawijaya University. This event was opened by the Dean of the Faculty of Administrative Sciences, Prof. Drs. Andy Fefta Wijaya, MDA, Ph.D and Head of the Department of Business Administration, Nur Imamah, SAB, MAB. This event was attended by approximately 200 taxation study program students who joined via zoom and 30 other participants followed via YouTube. The 3 in 1 activity on the first day was divided into 2 sessions. The first session was held from 09.20 - 10.22 WIB and the second session was held from 15.22 - 16.01 WIB.
The first session raised the topic of "Understanding and Challenging Cooperative Tax Compliance” with the speaker Associate Prof. Dr. Natrah binti Saad from Universiti Utara Malaysia. Today's event was held as a panel and moderated by Latifah Hanum, SE, MSA, Ak, lecturer in the Taxation Study Program. In session 1, Assoc. Prof. Dr. Natrah bint Saad explains the basics Cooperative Tax Compliance (CTC), evolution tax compliance as well as the form of CTC implementation in Malaysia.
Then continued in the second session with the topic "Enhancing Current and Future Cooperative Tax Compliance Strategies” with speaker Prof. Dr. Mr. Lisette Van der Hel-van Dijk RA and and Lury Sofyan, SE, MA, Ph.D. Prof. Lisette is a lecturer at Nyenrode Business University and also as tax advisor Dutch. Meanwhile, Mr. Lury Sofyan, SE, MA, Ph.D comes from the Directorate General of Taxes. In this second session, the material was presented by panel. This was intended to obtain different views and perspectives from the presenters, and was moderated by Mrs. Priandhita Sukowidyanti Asmoro, SE., MSA, Ak, lecturer in the Taxation Study Program.
In this session Prof. Dr. Mr. Lisette Van der Hel-van Dijk RA explained the definition of taxpayer supervision, taxpayer behavior, expansion of taxpayer supervision, and the implementation of CTC in the Netherlands using horizontal monitoring. Meanwhile, Mr. Lury Sofyan, SE, MA, Ph.D explained the tax control framework, a fundamental issue in the system self-assessment, to adaptation Good Corporate Governance (GCG).
Implementation of the 3 in 1 activity on the first day has opened new horizons for tax students regarding the importance of CTC. The participants were very enthusiastic about taking part in the 3 in 1 activity on the first day. The participants were very active in the question and answer session discussion which lasted for 45 minutes. Through presentations from competent speakers, participants gain information and inspiration to implement more effective tax strategies in the future. Apart from that, participants also gained knowledge about the application of CTC in various countries.
