Verani Carolina, Meythi ., Riki Martusa


This paper aims to examine the importance of tax culture in the implementation of tax reforms in Indonesia. Tax culture which is the formal and informal interaction of each institution associated with the tax system is an important thing that must be maintained to support tax reform successfully.
Tax culture lags is one of the obstacles that arise during the implementation of tax reform. Tax culture lags characterized with taxpayers’s unpreparedness (lack of knowledge and information) in received policy change and the emergence of a variety of perceptions on these changes so that hamper the tax reform smoothly. The maintenance of tax knowledge and perceptions of tax fairness is the importance thing that have to be done to minimize the occurrence of tax culture lags.
The government can socialize continually or provide the illumination on the changes of the rules/policies. All parties in a tax culture, i.e. such as tax consultants and academics, can be involved in the socialize process so that can reach all taxpayers. It is hoped that it can overcome the lack of knowledge and information problem, and changing the "wrong" perceptions of the taxpayer, and the actually goal is to create taxpayer’s voluntary compliance.
Keywords: tax culture, tax reform, tax knowledge, tax fairness, and voluntary tax compliance.


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