Tax socialization is very important for taxpayer compliance, socialization to the public, especially taxpayers, will find it easy to understand about various new regulations and other things that have not been previously understood.  To improve compliance with mandatory tax socialization, the tax can be carried out with activities aimed at providing public understanding of taxation in Indonesia. In addition, the government must also be able to show that the taxes paid by the community are distributed for the benefit of the community (Herryanto and Toly 2013). With the socialization of taxation, it is hoped that effective participation in the community can be created in fulfilling their rights and obligations as taxpayers in fulfilling their taxation.

The definition of tax socialization according to experts is  as follows:  Saragih (2013), tax socialization is an effort by the Director General of Taxes to provide understanding, information, and guidance to the public in general and taxpayers in particular regarding everything related to taxation and tax legislation. David Gaslin said socialization is a learning process that a person experiences to be able to gain knowledge. Charlotte Buhler said socialization is a process that can help community members in terms of learning. And adjusting and how to live and the way of thinking of the group.  The goal is that he can play a role and function in a community. Gunawan defines socialization as the process of conveying a message by someone to others. Where to tell or change attitudes, opinions, behaviors, both directly and indirectly.  Stewart said socialization is the process of gaining trust, attitudes, values, and habits in a culture.

From the understanding of the experts above, it can be said that tax socialization is an effort made by the directorate general of taxes to provide knowledge to the public and especially taxpayers to know about everything about taxation, both tax regulations and procedures through correct and appropriate methods effectively and efficiently.


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