Özet:

This study aims to examine social-programs that have been carried out by tax administration to make small medium enterprise (SMEs) aware of their tax obligations. The tax office held a social program to increase the capacity of SMEs. It can take different forms, including workshops, entrepreneurship training, seminars and thematic tax classes. Qualitative research methods have been used in this study. The selection of informants was used by purposive sampling, assuming that they understand the problem and respond to the objectives of this study. The results showed that social-programs were not strong enough to encourage SMEs to comply with their tax obligations. The law enforcement and supervision function in the tax office, still plays a major role in improving SME tax compliance. The theoretical implication, human economic behavior can trigger ego attitudes and then spread to other citizens if the government does not develop a government system of reciprocity of kindness and responsibility from citizens to the state. As a practical implication, it is suggested that state revenue agencies increase the network of government cooperation and collective action with the aim of building a national tax culture. KEYWORD:

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