The Influence of Religiosity, Nationalism,  and Tax Corruption Perception on Tax Compliance

Hanifah, Hani Siti; Yudianto, Ivan

doi:10.24198/jaab.v2i1.20428

Cited by 9 publications

(20 citation statements)

References 7 publications

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“…The higher the sense of taxpayer nationalism, the higher the level of taxpayer compliance. This result is in line with the findings of previous research, which also found that a sense of nationalism can improve tax compliance (Putri and Venusita, 2019;Darmawan, Mulyadi and Dahlan, 2020;Hanifah and Yudianto, 2019;Purnamasari, Pratiwi and Sukirman, 2017). This result also verifies that in addition to external motivation, internal motivation also plays a role in shaping the discipline of taxpayers.…”

Section: The Effect Of Nationalism Of Tax Compliancesupporting

confidence: 92%

“…The results of previous studies revealed that the higher the nationalism of taxpayers towards their country, the more compliant the taxpayers with tax law (Putri and Venusita, 2019;Darmawan, Mulyadi and Dahlan, 2020;Hanifah and Yudianto, 2019;Purnamasari, Pratiwi and Sukirman, 2017). However, similar studies are still rare.…”

Section: The Effect Of Nationalism To Tax Compliancementioning

confidence: 98%

“…They do not evaluate the performance of the government and only consider its love of the country. Thus, citizens with strong nationalism tend to be obedient in paying taxes as a form of participation in improving welfare in the country so that it is better than other countries (Hanifah and Yudianto, 2019). Meanwhile, citizens with low nationalism tend not to care about the progress of the country and are not obedient in carrying out tax obligations.…”

Section: The Effect Of Nationalism Of Tax Compliancementioning

confidence: 99%

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The Determinants of Tax Compliance: Loving or Fearing

Mayapada

Muliati

Tampang

et al. 2021

JAKO

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Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions. Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis. Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.

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Section: The Effect Of Nationalism Of Tax Compliancesupporting

confidence: 92%

Section: The Effect Of Nationalism To Tax Compliancementioning

confidence: 98%

Section: The Effect Of Nationalism Of Tax Compliancementioning

confidence: 99%

See 1 more Smart Citation

The Determinants of Tax Compliance: Loving or Fearing

Mayapada

Muliati

Tampang

et al. 2021

JAKO

View full text Add to dashboard Cite

show abstract

“…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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“…The mediating effect of national identification has never been studied in Indonesia, although there is evidence of the influence of nationalism (i.e. pride to be an Indonesian citizen) on taxpayer compliance (Hanifah & Yudianto, 2019;Purnamasari et al, 2018). Compliance with the law also concerns traffic rules, with the traffic police as the authority.…”

Section: Compliance With Laws (Tax and Traffic Rulementioning

confidence: 99%

How is the State Perceived as Fair? A Literature Review of Social Identity-Based Procedural Justice in the National Context

2021

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Justice is relevant in various domains of life, including the state. The social identity-based procedural justice theories (Group Value Model and Group Engagement Model) emphasize the importance of procedural justice from the authority in signaling the group’s inclusion and respect, thus increasing individuals’ cooperation and compliance. This article aims to critically review published literature using the two models in a national context, of which there were inconsistent findings regarding the role of group identification. Three issues are underlying this inconsistency. First, both models could be applied when national identity was salient, such as legal compliance (to taxation and traffic law). Second, perceived police legitimacy is a better mediator when the national identity was not salient (e. g. cooperation in counter-terrorism and crowd policing). Third, the effect of procedural justice depends on the motivation to secure identity (which is generally higher among minority/marginalized groups). As both models are strongly bound by context, the author suggests controlling police-national identity prototypicality on studies about police procedural justice, attitude toward outgroup and relational identification with the police on studies involving intergroup conflict, and uncertainty about membership status on studies toward minority groups. Hopefully, this article could contribute references and encourage related studies in Indonesia.

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The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance

Cited by 9 publications

References 7 publications

The Determinants of Tax Compliance: Loving or Fearing

The Determinants of Tax Compliance: Loving or Fearing

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

How is the State Perceived as Fair? A Literature Review of Social Identity-Based Procedural Justice in the National Context

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