Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance

Jimenez, Peggy; Iyer, Govind S.

doi:10.1016/j.adiac.2016.07.001

Cited by 170 publications

(227 citation statements)

References 37 publications

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“…Another factor that might influence the decision of the taxpayers is their trust on the tax authorities or the government. The result of this study is the same as the result of research by Bobek et al (2013) and Jimenez (2013) where personal norms directly and significantly impact tax compliance. The insignificant path between injunctive norms and subjective norms on tax compliance indicates that the relationship between the norms and full tax compliance behavior is mediated by the relationship between social norms.…”

Section: Discussionsupporting

confidence: 79%

“…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: 74%

“…The meaning of this hypothesis is that the perception of compliance of the people closest to the Jakarta PBB-P2 taxpayers has no direct effect on the willingness to comply with PBB-P2. The result of this study is different from the result of research by Bobek et al (2013) in which subjective norms directly affect tax compliance and is the same as the result of research by Jimenez (2013) in which subjective norms have no direct effect on tax compliance. 7.…”

Section: Discussioncontrasting

confidence: 55%

“…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%

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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: 79%

Section: Discussionsupporting

confidence: 74%

Section: Discussioncontrasting

confidence: 55%

Section: 3 Types and Sources Of Datamentioning

confidence: 99%

See 2 more Smart Citations

Competition and Cooperation in Economics and Business

Husodo¹,

Gitaharie²,

Gani³

et al. 2017

View full text Add to dashboard Cite

show abstract

“…Selain kondisi masyarakat yang homo sosial dibutuhkan implementasi norma sosial yang baik dalam suatu lingkungan. Penelitian Jimenez & Iyer (2016) menyimpulkan bahwa norma sosial dalam suatu lingkungan WP terkait kepercayaan terhadap "kuasa" akan memunculkan pandangan kebijakan pajak yang adil sehingga menumbuhkan niat untuk patuh.…”

Section: Hasil Dan Pembahasanunclassified

Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak

Darmayasa¹

2017

jamal

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Impact of Big Five personality traits on tax non‐compliance intentions: Mediation effect of perceived tax‐fairness

Jassem

Al-Rawi

Ali

2021

Journal of Public Affairs

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Established behavioural theories have been used to study the impact of perceptions, attitudes and behaviour on tax compliance however the literature have overlooked the relationship between the personality traits of taxpayers as defined by the five‐factor model (FFM) on tax non‐compliance. This study aims to fill this gap by proposing a model using the FFM personality traits that examines the impact of the Big Five personality on tax non‐compliance intentions, and investigates whether the relationships are mediated by tax‐fairness perception. Survey questionnaire were collected from 503 taxpayers working in various professions in Malaysia. Using structural equation modelling to conduct the multivariate analysis, the results were determined using Smart PLS. The results of the analysis indicate that conscientiousness, agreeableness and extraversion are negatively related to tax non‐compliance intention, while neuroticism positively influences tax non‐compliance intention. Moreover, openness to new experience had no significant effect on tax non‐compliance intention. Finally, tax‐fairness perception partially mediates all the relationships except for openness.

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Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance

Cited by 170 publications

References 37 publications

Competition and Cooperation in Economics and Business

Competition and Cooperation in Economics and Business

Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak

Impact of Big Five personality traits on tax non‐compliance intentions: Mediation effect of perceived tax‐fairness

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