Faculty of Economics and Business, Diponegoro University
Abstract
Tax regulation reformation become a part of institutional change in tax system, designed to
increase tax compliance of taxpayers. The changing of tax regulation makes some new cost of the
implementation of new tax system. Furthermore, it would increase transaction cost in tax
compliance. This research aims to analyze the external transaction cost of the changing of tax
system in Indonesia from official tax system to self assessment tax system. Qualitative approach is
used to analyze the external transaction cost in the implementation of a new tax system. This study
explores the external cost that is incurred by the taxpayers due to the change of the tax regulation.
The result will be important to the evaluation of new regulation implementation In Indonesia
