Analysis of Taxpayers' Non-compliance Factors Based on the Results of the Tax Audit and the Opinion of the Tax Auditor in Indonesia

One cause which makes tax revenue in Indonesia is not yet optimal because the lack of compliance of the taxpayer to fulfill their tax obligation. Tax compliance is a problem which happened in almost all country applying taxation system. The result of the tax audit is one of the media which can be used to evaluate the tax compliance of the taxpayer. This research describes the factor that causes the non-compliance of the taxpayer in Indonesia based on the correction in tax audit report and the opinion of the tax auditor. This research shows the analysis and auditor’s point of view and tax auditor report, which is different from the research with taxpayer sample. This research uses qualitative methods. The sample of this research uses a tax audit report based on the tax inspection on 2013-2015. An interview and questionnaire filling methods are conducted for 30 tax auditors. This research shows the analysis of non-compliance tax factor based on the result of tax audit and tax auditor opinion. One factor that causes the noncompliance of the taxpayer is they do not understand the tax rules. Keyword: Tax audit report, Tax non-compliance, Tax regulations, Indonesia