3 in 1 Tax Study Program
Enhancing Cooperative Tax Compliance
Tuesday, 12 September 2023 – The second day of the 3 In 1 Taxation Study Program, Faculty of Administrative Sciences, Brawijaya University, will be held on 12 September 2023, which will be held in 2 sessions. The first session was held from 12.43 – 13.17 WIB. The second session was held from 15.22 – 16.01 WIB. This event was attended by approximately 200 tax study program students who joined via Zoom and 30 other participants followed via YouTube.
The first session started with the topic “Optimizing Cooperative Tax Compliance: Technology and Digital Solutions” with speaker Assoc. Prof. Dr. Natrah binti Saad from Universiti Utara Malaysia and Mr. Fannany Priambodo Mukti from the Directorate General of Taxes. Today's event was held as a panel and moderated by Mrs. Astri Warih Anjarwi, SE., MSA, Ak. lecturer in the Undergraduate Taxation Study Program.
In session 1, Prof. Natrah explained the definition Cooperative Tax Compliance (CTC), The effectiveness of recording and reporting is very important for tax compliance, right down to the online filing system (e-Filing). Then Mr. Fannany Priambodo explained about digital transformation, starting from why the tax authority had to transform, the journey towards Tax 3.0, to an introduction to the profession Taxology.
The second session was facilitated by Prof. Dr. Mr. Lisette Van der Hel-van Dijk RA from Nyenrode Business University and Assoc. Prof. Dr. Natrah bint Saad, with the topic “Various Applications of Theory in Tax Compliance Research”. This topic was raised to provide insight to students, especially students taking research methods courses and students taking thesis programs. These two sessions were conducted as a panel and moderated by Mrs. Rosalita Rachma Agusti, SE., MSA. Ak. lecturer in the Undergraduate Taxation Study Program.
Through this second session, Prof. Lisette presented her research on the impact of cooperative tax compliance on large-scale businesses. On the other hand Assoc. Prof. Dr. Natrah binti Saad explained that tax compliance research can be seen from two perspectives, an economic perspective and a psychological perspective. Apart from that, he also explained various theories that can be used in conducting research on the theme of tax compliance. Some of these theories are Deterrent theory, fiscal exchange theory, Equity theory, Distributive justice theory, etc.
The second day of the "3 In 1" program provided students with an in-depth understanding of how technology influences tax compliance and various theories that can be applied in tax research. We hope that the experience and knowledge gained from the speakers can be a valuable provision for students in facing the challenges and opportunities in the world of modern taxation.
