The compliance in tax reporting of an individual taxpayer who is running business or having freelance job is one of the ways to maximize the tax revenue in Indonesia. This research aims to examine the factors that affect the tax reporting compliance of an individual taxpayer who is running business or having freelance work. The data were collected by distributing questionnaires. The regression model used in this study was multiple linear regression using SPSS. The sampling method was random sampling which involved 47 individual taxpayers who were already registered at Tax Service Office (KPP) Pratama Pontianak with an error rate of 5%. The result showed that level of awareness had positive and significant influence on tax reporting compliance of the individual taxpayers at KPP Pratama Pontianak who are running business and doing freelance work. Meanwhile, tax knowledge and tax sanction had no effect toward tax reporting compliance of the individual taxpayers running business and doing freelance work.
The 1945 Constitution of the Republic of Indonesia stipulates explicitly that Indonesia is a state based on law. In a constitutional state (rechtsaat) the state recognizes and protects the human rights of every individual. In a contstiutional state,everyone must be treated equally before the law (equality before the law). The principle of rule of law in the life of society and the state requires the role of an advocate as an independent and free profession. So that this freedom result in the absence of laws governing advocate. However, previously Article 38 of Law number 14 of 1970 had indicated the need to regulate the advocate profession in a separate law. After the law on advocate, namely Law No. 18 of 2003 does not yet clearly stipulate the term of office for the heads of advocate organizations. Therefore, the existence of a law that regulates the term of office for the leadershp of an advocate organization is very important in order to provide comfort and peace among fellow advocate professions.
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