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

Abstrakti

It is considered as the combination of field studies which it might be of law, economic and of organization for the transaction cost. The transaction cost simply refers to a cost that has to be a burden to the party, whereby the transaction made by them is performed in the world with the unclear information due to the influence of so many participants, doing as opportunism and bounded rationality. It is a study conducted with the objective of exploring the perception of the stakeholder about the transaction cost which is incurring due to tax over compliance under the economic view of new institutional economic. The aspects that have been done in this study would be asset specificity, frequency, uncertainty, bureaucracy, search cost, incentive, compliance, filing, law enforcement, as well as property rights. The technique involved in this study is a survey technique. Last among questions, are the questions that pertains to perceptions and factors that pertains to perception of the society on transaction cost in compliance tax. Cluster sampling is the technique used, in this research writing, to take sample. The findings of the research have established that: 1. different perception produced by the respondent regarding the variable refers to the asset specificity, bureaucracy, search cost, filing and law enforcement as well as the property rights and 2. the negative impact produced by the variables bureaucracy and incentive gives the compliance tax.