Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope

Khasanah, Uswatun; Sutrisno, Tri; Mardiati, Endang

doi:10.18196/jai.2001109

Cited by 9 publications

(14 citation statements)

References 5 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Judgment justice is needed by tax payers so they know and believe that the authority does not gain benefit from tax collecting procedure they have. These results also support previous studies (Djajanti, Sutrisno, Subekti, & Nurkholis, 2019;Faizal et al, 2017;Gberegbe, idornigie, & Davies, 2015;Khasanah et al, 2019).…”

Section: Direct Effect Testingsupporting

confidence: 92%

“…A fair procedure perceived tax payers will hep them to finish their obligation well and increase theor compliance. This result supports heuristic fairness theory that tax payers use fairness to judge to comply (Khasanah et al, 2019;Lind, 2001).…”

Section: Direct Effect Testingsupporting

confidence: 82%

“…Tax authority does service for taxpayers' obligation, so taxpayers can support the country through payig taxes using procedure that is made. The trust that the taxpayer has for the tax authority means that the tax authority performs collecting taxes for the common good (Khasanah, Sutrisno, & Mardiati, 2019). The finding by Bornman (2015) and Damayanti & Martono (2018) indicates that trust toward tax authority is positively related to tax compliance.…”

Section: Trust In Tax Authority and Voluntary Tax Compliancementioning

confidence: 99%

See 2 more Smart Citations

The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust

Rachmawan¹,

Subekti²,

Abid³

2020

IJRBS

View full text Add to dashboard Cite

This research aims to examine the effect of psychology factors toward voluntary tax compliance on personal taxpayers who have a business (MSME) in Malang Raya. Kirchler, Hoelzl, & Wahl (2008) define voluntary tax compliance as the obedience based on the feeling of trust towards the tax authority. This feeling of trust towards tax authority can be created from the procedural justice obtained and felt by the taxpayers. Tax knowledge of taxpayers is also expected to strengthen the effect of perception of procedural justice towards voluntary tax compliance and the trust towards the tax authority. The researcher employed samples of personal taxpayers who have a business (MSME) in Malang Raya through a convenience sampling method. The samples of this research were 405 respondents and were analyzed by using the SEM-PLS method with WarpPLS 6.0. The research results show that procedural justice perception affects the trust towards the authority and voluntary tax compliance, the trust towards the authority also mediates the effect of procedural justice perception towards voluntary tax compliance, but tax knowledge is not proven of strengthening procedural justice perception towards the trust towards the authority and voluntary tax compliance. The result indicates that to increase tax compliance the authority must make sure the fair procedure according to taxpayers. The fair procedure will establish trust in the authority and make taxpayers easier to comply. Tax knowledge doesn’t make the effect stronger because taxpayers only judge to comply according to the easy and simple procedure of tax system

show abstract

Section: Direct Effect Testingsupporting

confidence: 92%

Section: Direct Effect Testingsupporting

confidence: 82%

Section: Trust In Tax Authority and Voluntary Tax Compliancementioning

confidence: 99%

See 1 more Smart Citation

The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust

Rachmawan¹,

Subekti²,

Abid³

2020

IJRBS

View full text Add to dashboard Cite

show abstract

“…Kepatuhan Pajak Mustofa (2016) mendefinisikan kepatuhan pajak merupakan segala hal yang dilakukan oleh wajib pajak dalam rangka pemenuhan kewajiban perpajakan dengan baik dan benar. Kepatuhan pajak juga didefinisikan sebagai perilaku seseorang untuk memenuhi kewajiban perpajakan mulai dari menyetorkan, dan melaporkan pajaknya kepada otoritas pajak (Khasanah, Sutrisno, & Mardiati, 2019). Berdasarkan penjelasan tersebut maka kepatuhan pajak adalah segala tindakan yang dilakukan oleh wajib pajak dalam rangka pemenuhan kewajiban perpajakan sesuai dengan ketentuan perpajakan.…”

Section: Kajian Pustaka Slippery Slope Frameworkunclassified

Slippery Slope Framework: Motivasi Pembayaran Pajak Dan Kepatuhan Pajak

Amalia

2021

EL MUHASABA

View full text Add to dashboard Cite

The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves. This study uses a quantitative descriptive approach with data collection techniques in the form of questionnaires and interviews. The sample used was the UMKM actors in Batu's city with a purposive sampling technique. The study results provide empirical evidence that tax payment motivation has a positive effect on tax compliance. Furthermore, interviews with several MSME actors who became respondents stated that tax payments were based on the government's power. It can be said that the motivation for tax payments has not been based on the taxpayer's awareness. The research results are expected to provide advice to the government regarding policies or steps that should be taken to increase the trust (trust) of taxpayers on tax payments that have been made. If the trust is built, tax compliance can increase without coercion.

show abstract

“…Trust in the government has an important impact on tax system fairness and compliance decisions [25]. Trust in the tax authority reduces the influence of tax audits toward voluntary tax compliance [26]. The development of the relationship between tax administrations and taxpayers may improve the tax compliance [27].…”

Section: Trust In the Tax Authoritiesmentioning

confidence: 99%

Analysis of the Tax Compliance in the EU: VECM and SEM

2021

View full text Add to dashboard Cite

Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships between the compliance in individual income taxation (taxpayer’s behavior), public trust in politicians (trust in authorities), and rule of law (power of the authorities), using unbalanced panel data for the European Union (EU28) during the 2007–2017 period. The results underline the causality of the long-run relationships between the variables. The results of the VECM analysis underline the need for various support measures for voluntary tax compliance, with the trust variable having an important impact on tax compliance. In addition, a Structural Equation Modeling (SEM) analysis was employed using an improved data set with variables such as the compliance in corporation taxation (taxpayer’s behavior), wastefulness of government spending, and quality of the education system. The results of the SEM analysis underline the positive and significant influences of the variables on tax compliance.

show abstract

Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope

Cited by 9 publications

References 5 publications

The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust

The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust

Slippery Slope Framework: Motivasi Pembayaran Pajak Dan Kepatuhan Pajak

Analysis of the Tax Compliance in the EU: VECM and SEM

Contact Info

Product

Resources

About