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"Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers' knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book's aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud."

"Skripsi ini membahas mengenai implementasi fasilitas pembebasan dalam Tax Treaty terhadap pajak atas penghasilan guru asing pada Institusi Pendidikan XYZ. Tujuan penelitian ini untuk melihat bagaimana implementasi pembebasan atas penghasilan guru asing serta permasalahan ndash permasalahan yang dihadapi. Pendekatan penilitian yang digunakan adalah pendekatan kualitatif dengan pengumpulan data melalui studi kepustakaan dan studi lapangan Hasil penelitian yang diperoleh adalah dalam implementasinya relatif belum berjalan sesuai baik dilihat dari faktor sumber daya komunikasi birokrasi maupun disposisi sikap. Permasalahan pada sisi Pemerintah adalah kurangnya sumber daya manusia dan pengetahuan aparatur pajak tentang perpajakan internasional. Sementara itu dari sisi Wajib Pajak adalah ketidaktahuan Wajib Pajak atas ketentuan Tax Treaty

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This thesis contains the implementation of the Tax Treaty exemption facilities on income tax on foreign teachers at educational institutions of XYZ. Subject of this matter is to see how the implementation of foreign teacher rsquo s income exemption with the problems that is facing. This research qualitative method by gathering data through literature and field study. The result showed that the implementation is not being done accordingly whether from the view of the resource communication bureaucracy or disposition. The obstacle on the Government side is the lack of human resources and fiscus knowledge about international ax Meanwhile from the Taxpayers side is the abstain of knowledge about Tax Treaty."