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Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity

机译：税收管理系统的现代化：提高税收能力的理论回顾

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The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as can be empirically observed in the complaints, tax avoidance efforts, and tax revenue in Indonesia. The lower tax revenues of Indonesia compared with those of other countries indicate that the tax reforms implemented in the country from 1984 to date have produced sub-optimal results and require realignment. The reformation or modernization of a tax administration system aims to improve the effort or performance of tax collecting authorities. Such reformation may be conducted individually or by group to achieve more efficient, economical, and rapid outcomes. The modernization process focuses on organizational structure, procedure, strategy, and culture. In order for such modernization process to succeed, the tax structure must be simplified, appropriate reform strategies must be developed, and a strong political commitment to reforming the tax administration system must be ensured.
机译：交易理论的经典要求征税要基于正义，确定性，舒适性和经济学的原则。但是，随着政府对发展筹资的需求不断增加，并越来越依赖税收，上述原则在税收中被忽略了，在印度尼西亚的投诉，避税努力和税收中都可以从经验中看出。与其他国家相比，印度尼西亚的税收收入较低，这表明该国从1984年至今实施的税收改革产生了次优的结果，需要重新调整。税收管理系统的改革或现代化旨在提高税收征管机构的工作量或绩效。这种改革可以单独进行，也可以分组进行，以实现更有效，更经济，更快速的结果。现代化过程着重于组织结构，程序，策略和文化。为了使这种现代化过程取得成功，必须简化税收结构，必须制定适当的改革策略，并且必须确保对改革税收管理系统做出强有力的政治承诺。

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