Reconstruction of Compliance Risk Management Towards a Humanist Approach

DOI

10.2991/assehr.k.220301.081How to use a DOI?

Keywords

humanist; tax compliance model; tax compliance; compliance risk management

Abstract

This study aims to reconstruct the compliance model of Compliance Risk Management (CRM) based on taxpayers’ compliance risks. Reconstruction of the tax compliance model utilized the approach of historicity, rationality, and actuality. The CRM reconstruction process equipped results from the observation of data and participants that reflect the implementation of CRM during the Covid-19 pandemic through informants’ perspectives, including a tax authority informant and an academic informant who is the head of the Tax Center. The historical results showed the tax authority informant’s understanding regarding the influence of tax information existence within the scope of the authorities and the social community. Rationally, the perspective of taxpayers who are homo economicus reflects the practice of an antagonistic tax compliance model in line with the views expressed by academics who revealed that the tax compliance situation began to shift toward the taxpayers’ psychological condition. The actuality of communicative synergistic interaction was assessed as the basis for the reconstruction of a sustainable humanist tax compliance model during the pandemic. Tax authorities’ performance internalized with the role of universities was believed to be a form of optimizing tax risks mitigation measures during the pandemic. Internalization of the educative approach convinced a practical implication that encourages new perspectives to maximize authorities’ performances in the implementation of CRM risk-based during the Covid-19 pandemic.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - I Nyoman Darmayasa
AU  - I Made Marsa Arsana
AU  - I Made Agus Putrayasa
AU  - Putu Indah Larasati
PY  - 2022
DA  - 2022/03/04
TI  - Reconstruction of Compliance Risk Management Towards a Humanist Approach
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 492
EP  - 498
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.081
DO  - 10.2991/assehr.k.220301.081
ID  - Darmayasa2022
ER  -