The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Tambun, Sihar; Haryati, Ani

doi:10.20448/2002.141.1.7

Cited by 11 publications

(11 citation statements)

References 7 publications

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“…This is in line with Pahlsson (2017), who stated that tax law includes references to taxpayers' intentions or resolutions to pay taxes on their transactions. Intention to pay taxes means that taxpayers are ready to pay those taxes and fulfill all their tax obligations (Dobos & Takács-György, 2020;Tambun & Haryati, 2022). The taxpayer's intention to pay taxes is the key to tax compliance.…”

Section: Intention To Pay Taxmentioning

confidence: 99%

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes

Markonah

Manrejo

2022

IJAEFA

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The main purpose of this research is to investigate a tax compliance model in which taxpayers' planned behavior mediates their intention to pay taxes, in order to provide strategic policy recommendations to the government and strengthen the implementation of the self-assessment system in Indonesia. The population used in this research comprised those taxpayers who reported their annual tax returns in Jakarta and West Java in the 2021 fiscal year. A sample of 229 respondents was selected using a purposive sampling method. The data were processed using Lisrel 8.80. This research combines quantitative and qualitative methods (mixed-method) and supplements the sample data with information gained from in-depth interviews and focus group discussions with relevant departments at the Directorate General of Taxes of the Republic of Indonesia as well as various experts in their fields, thereby strengthening the justification of the research results. The results show that taxpayers’ planned behavior has no direct effect on tax compliance, though it does mediate the intention to pay taxes. Taxpayers’ planned behavior thus affects tax compliance via the intention to pay taxes. Thus it is recommended that the government fosters taxpayers' intention to pay taxes through socialization, education, and continuous law enforcement to create a sense of justice in the community.

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Section: Intention To Pay Taxmentioning

confidence: 99%

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes

Markonah

Manrejo

2022

IJAEFA

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“…Research conducted by Kiha & Nenomnanu (2020); Sista (2019); Alhempi et al, (2020); Bachas et al, (2019); dan Purba et al, (2020) related to the characteristics of being accountable for taxpayer compliance. Chetisa Putri & Venusita (2019); Tambun & Haryati (2022); Hanifah & Yudianto, (2019); Mayapada et al, (2021); dan Idrus et al, (2020) linking the attitude of nationalism to taxpayer compliance.…”

Section: Intrductionmentioning

confidence: 99%

The Effect of Financial Statement Integration and Accountability Characteristics on Taxpayer Compliance Moderated by Nationalism

Tambun

Handayani

2022

Int. J. on Social Sci, Econ and Art

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The purpose of the study to prove nationalism as a moderating variable among the influence on the integration of financial statements and characteristics can be accounted for to taxpayer compliance. This type of research uses quantitative research methods. Quantitative research is research with data analyzed in the form of numbers. Quantitative descriptive research methods with the use of numbers from data collection, interpretation of data and exposure of results. This research procedure is done by conducting a questionnaire. Questionnaires are distributed using google form. The results of the study found that 1) financial statements intregation, characteristics can be accounted, and nationalism attitudes have a positive and significant effect on taxpayer compliance and 2) moderation of national attitudes on the integration of financial statements has no positive effect on taxpayer compliance while the moderation of national attitudes on characteristics can be accounted for positively on taxpayer compliance.

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“…Various factors affect a company's level of disclosure of tax information, although the public and the government pay more attention to business activities that threaten tax practices (Handoyo, Wicaksono, & Darmesti, 2022;Hoopes, Robinson, & Slemrod, 2018;Tambun & Haryati, 2022). Desai and Dharmapala (2006) argued that the significant influence of managers causes a relationship between corporate tax avoidance and incentives.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Tax Disclosure in Financial Statements: The Case of Indonesia

Pratama

Pratiwi

2022

IJAEFA

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Tax disclosure has long been of concern to the public. Corporations provide tax disclosure as part of their financial reporting, whether on a voluntary or mandatory basis. However, the level of tax disclosure is still problematic due to the secrecy aspect of taxation. This research was undertaken to better understand the effects of tax avoidance, good corporate governance, industry regulation, and participation in tax amnesty on corporate tax disclosure. This research used data from 422 public Indonesian companies that had published financial statements in the year 2019. The data were analysed using multiple linear regression. The results reveal a negative relationship between tax avoidance and tax disclosure, with lower tax avoidance leading to higher tax disclosure; a positive relationship between both good corporate governance and tax amnesty and tax disclosure, with better corporate governance and tax amnesty leading to higher tax disclosure; and a negative relationship between industrial regulations and tax disclosure, with increased industrial regulations leading to lower corporate tax disclosure. Overall, this research shows that tax disclosure not only reveals tax activities but also reflects the company’s views on tax compliance.

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The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Cited by 11 publications

References 7 publications

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes

The Effect of Financial Statement Integration and Accountability Characteristics on Taxpayer Compliance Moderated by Nationalism

Tax Disclosure in Financial Statements: The Case of Indonesia

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