Analysis of Tax Transaction Costs on Taxpayer Compliance: A Public Policy Perspective

Abstract

The transaction cost is regarded as the combination of field studies it could be from law, economic, and organization.  The transaction cost basically is a cost which must be burden to party, in which the transaction is done by them in the world with the unclear information by effect of so many actors doing as opportunism and bounded rationality. The research is aimed to study perception of stakeholder regard to the transaction cost which bears from compliance tax, from the economic perspective of new institutional economic. The factors which are done in this research would be asset specificity, frequency, uncertainty, bureaucracy, search cost, incentive, compliance, filing, law enforcement, and property rights. The method  in this research is a survey method. The least of questions, consist of questions which relates to perceptions and factors which related to perception of society upon the transaction cost in compliance tax. The technique taking sample of this research writing is cluster sampling. Based on the result of the research shown that: 1). there is a different perception from the respondent on the variable of asset specificity, bureaucracy, search cost, filing, law enforcement, and property rights and 2) Bureaucracy and incentive have given negative effect to compliance tax Based on the result above,  it is strictly need a local act which regulate the clear and certainty of the economic cost, to which the will can be done and which as the tool to enforce the law