Analyzing the Role of Social Norms in Tax Compliance Behavior

Bobek, Donna D.; Hageman, Amy M.; Kelliher, Charles F.

doi:10.1007/s10551-012-1390-7

Cited by 217 publications

(207 citation statements)

References 34 publications

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“…The result of this study is the same as the result of research by Bobek et al (2013) which states that the path of personal norms' influence on the intention to comply with the PBB-P2 is significant. The result of this study is also the same as Schwartz (1977), which presupposes that personal norm is the only type of norm that directly affects the behavior in this study, namely the behavior of PBB-P2 tax compliance.…”

Section: Discussionsupporting

confidence: 76%

“…These results can be interpreted to mean that the moral rules of tax compliance among Jakarta PBB-P2 taxpayers do not directly influence the willingness to comply with PBB-P2. The result of this study is the same as the result of Bobek et al (2013) and Jimenez (2013) where the injunctive norm has no direct effect on tax compliance. This hypothesis is to test the opinion of Cialdini and Trost (1998) claiming that various types of norms can be activated together with each other in a certain situation.…”

Section: Discussionsupporting

confidence: 64%

“…Primary data were obtained from the questionnaire answered by Jakarta PBB-P2 taxpayers. The questionnaire was adopted from Bobek et al (2013) and Jimenez (2013) with modifications adapted to the conditions of the PBB-P2 taxation system in Jakarta. The primary data to be processed are the perception of PBB-P2 taxpayers to the questions in the questionnaire.…”

Section: 3 Types and Sources Of Datamentioning

confidence: 99%

“…This study adopts the study by Bobek et al (2013) that analyzes the role of social norms in tax compliance behavior. Bobek et al (2013) utilizes social norms identified by Cialdini and Trost (1998).…”

mentioning

confidence: 99%

“…Bobek et al (2013) utilizes social norms identified by Cialdini and Trost (1998). Research on the influence of social norms in tax compliance has been conducted in various countries using income tax as the tax object, but comprehensive research on social norms has yet to be conducted on the taxable PBB-P2.…”

mentioning

confidence: 99%

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Competition and Cooperation in Economics and Business

Husodo¹,

Gitaharie²,

Gani³

et al. 2017

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Although all care is taken to ensure integrity and the quality of this publication and the information herein, no responsibility is assumed by the publishers nor the author for any damage to the property or persons as a result of operation or use of this publication and/or the information contained herein. Business -Gani et al. (Eds) © 2018 Taylor & Francis Group, London, ISBN 978-1-138-62666-9 v Business -Gani et al. (Eds) © 2018 Taylor & Francis Group, London, ISBN 978-1-138-62666-9 ix Preface This book is one of the five volumes of proceedings that provides an opportunity for readers to engage with selected papers presented at the 1st Asia-Pacific Forum for Research in Social Sciences and Humanities (1st APRISH) conference held in Depok (Indonesia) on November 7-9, 2016. Quoting the theme of the conference "Competition and Cooperation in the Globalized World," this book would be a valuable contribution to get a better understanding of the future global challenges. Readers will find a broad range of research reports on topics ranging from globalization, poverty, population and some macroprudential perspectives on managing the risk of a more integrated world. One of the unique and valuable dimensions of this conference is the capability for blending the chemistries among educators, students, and researchers from around the world to discuss globalization in a broad spectrum. The reader will discover both common challenges and creative solutions emerge from very diverse settings. The relevance of the conference's theme, towards an evidence-based society, for a variety of disciplines, is reflected in the diverse range of papers that have been submitted for publication. These serve to demonstrate the natural attraction of the conference for sharing ideas and findings within an international community. Overall, the conference was undoubtedly very successful. Plenary lectures and presentations were successfully bridging the gap between the different fields of social sciences, making it possible for non-experts in a given area to gain insight into new areas. Also, among the speakers there were some young scientists, namely, doctoral, master's and undergraduate students, who bring new perspectives to their fields. Terms of use: Documents in EconStor may Competition and Cooperation in Economics and Competition and Cooperation in Economics andThe editors would like to thank all those who have contributed to submit full papers for this conference. We rece...

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Section: Discussionsupporting

confidence: 76%

Section: Discussionsupporting

confidence: 64%

Section: 3 Types and Sources Of Datamentioning

confidence: 99%

mentioning

confidence: 99%

mentioning

confidence: 99%

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Competition and Cooperation in Economics and Business

Husodo¹,

Gitaharie²,

Gani³

et al. 2017

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New policies, new behaviors: How digital taxation shapes mobile money use in Ghana

Ofosu‐Ampong

2024

Engineering Reports

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The transition from traditional to digital payment platforms is reshaping domestic revenue mobilization, with significant impacts on sectors like agriculture, health, business, education and economy. This transition, while presenting both challenges and opportunities, has the potential to foster economic growth and boost revenue mobilization. This paper investigates how digital taxation or electronic levy (e‐levy) has shaped mobile money (MoMo) adoption in Ghana since the introduction of e‐levy on digital financial transactions. The underlying theories supporting this study include the Technology Acceptance Model (TAM), Social Norm Theory (SNT), and Expectancy‐Confirmation Theory (ECT). A cross‐sectional design was employed, and data was collected from 206 participants (mobile network subscribers) through a self‐administered online survey conducted and applied a partial least square structural equation modeling technique. The findings indicate that inherent innovativeness, the structure of the tax, and social tax compliance norms significantly influence citizens' compliance attitudes towards e‐levy in the context of a developing country. Conversely, the study found that potential taxpayers' attitudes towards e‐levy do not determine their intention to pay (actual use) e‐levy. In this respect, recommendations to drive the digital taxation agenda among government revenue agencies in developing countries are (i) continuous inherent innovativeness on the part of the government, (ii) ensuring compliance attitudes towards e‐levy, (iii) proper structuring of the tax components and (iv) ensuring ease of use of the system. These findings provide governments and revenue agencies, particularly those in developing countries, with valuable insights into citizens' behavioral change towards digital taxation on MoMo transactions. An effective convergence of the determinants discussed in this research would expedite government mobilization efforts for electronic levies and promote development.

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From target to actor: Contagion of honesty and deception across buyer–supplier negotiations

Ried

Eckerd

Kaufmann

et al. 2022

J of Ops Management

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Understanding negotiators' decision‐making processes in buyer–supplier relationships has been of key interest to behavioral operations and supply chain management researchers. We hypothesize that through the exposure to various counterparts in the supply chain network, negotiators' behaviors are influenced by others' behaviors and prone to behavioral contagion—where the target adopts the behavior he/she is subjected to and exhibits it toward a nonpartisan counterpart. This paper examines such contagion where targets turn into actors of honesty and deception across buyer–supplier negotiations. We analyzed text responses from two studies employing scenario‐based negotiation experiments with 350 and 424 individuals with B2B sales experience and tested for the effects of previously received behavior (honesty/deception) and different frequency levels of the received behavior. Our results show contagion effects for honesty and deception in both studies. These effects are largely independent from the frequency with which the behaviors have been received, suggesting that a low stimulus frequency suffices to induce contagion of honest and deceptive behaviors across buyer–supplier negotiations. Interestingly, in contrast to our hypothesized key mechanism based on the extant literature, neither injunctive nor descriptive social norms mediated the relationship between received and acted behaviors. We offer alternative explanations and discuss implications for theory and practice.

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Analyzing the Role of Social Norms in Tax Compliance Behavior

Cited by 217 publications

References 34 publications

Competition and Cooperation in Economics and Business

Competition and Cooperation in Economics and Business

New policies, new behaviors: How digital taxation shapes mobile money use in Ghana

From target to actor: Contagion of honesty and deception across buyer–supplier negotiations

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