TARIF PAJAK DARI PERSPEKTIF PSIKOLOGI ANGKA

Abstract

Tax disobedience is a very complex phenomenon. Various attempts by the government to abate compliance, including the imposition of a small tax rate solution, but non-compliance remain high. As happened in Government Regulation No. 46 of 2013, with the use of 1% tax rate, but still has a contradiction because it is considered unfair. Profit or loss from the income taxpayers, they still have to pay taxes, because the calculation is based on turnover. Therefore, the researcher tries to re-formulate the tax rate of Government Regulation No. 46 of 2013 by applying the basic of net income tax, and the new rate or tariff that has influence to taxpayer psychology to obey. This research uses qualitative method of literature study. This study examines the rate of new tariff formers using psychology of numbers with cultural studies of Java, China and numerology. In this research, there are 6 numbers examined the psychological meaning of 1, 2, 3, 4, 5 and 10. The result of the literature review in this study, found the numbers 1 and 10 are considered as unlucky or unlucky numbers, the numbers 2 and 4 are considered as disadvantaged numbers, while numbers 3 and 5 are considered good numbers of luck. Then the number three and limadi use as a new tariff formulation of Government Regulation No. 46 of 2013 on the basis of taxation is the net income.

Keywords : Tax Feee Formulation, Psycology of Number, Javanese Culture, Chinese Culture , and Numerology