Cooperative Compliance: Improving Relationship between Taxpayers and Tax Authorities

The government has made a report on income tax from 1983. However, there is still sufficient taxes in Indonesia. This happens that occurs in several conditions, namely: the target of tax revenues that do not go price; low tax ratios still below the neighboring countries; low mandatory tax ratio; the practice of tax audit that has not been optimal and accurate, which determines which conditions are necessary for the mismatch between taxpayers and taxes. This study aims to analyze audit tax in Indonesia by using the provisions of cooperative compliance. Where the tax comes from aspects of belief and aspects of transparency. This research uses post-positivism paradigm with qualitative method which also use operational concepts, with data technique in the form of literature study. The conclusion of this research is that cooperative compliance is a new thing that can be used in the tax administration system to increase taxes. Based on experience from other countries, Indonesia has a chance to implement it, especially to evaluate tax tax. Keywords still need improvement in efforts to improve the quality of tax audits in Indonesia.>