When do people become more willing to pay taxes? The effects of government spending information on the public’s willingness to pay taxes

Iraman, Endra; Ono, Yukiko; Kakinaka, Makoto

doi:10.1080/03623319.2021.1969511

Cited by 2 publications

(4 citation statements)

References 31 publications

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“…Trust was measured by four indicators that reflects the citizens trust that monies of the local government are managed competently and honestly (Grimmelikhuijsen, 2012;Grimmelikhuijsen and Meijer, 2014). Willingness to pay is measured with five reflective items representing the willingness of citizens to cooperate and comply with tax demands of the local government (Fjeldstad, 2006;Byaro and Kinyondo, 2020;Iraman et al, 2021). The 15 items were measured using a five-point Likert scale ranging from 1, strongly disagree, to 5, strongly agree.…”

Section: Measurement Of Constructsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

“…There is evidence of a growing unwillingness of the citizens to pay taxes and fees (Puopiel and Chimsi, 2015;Konlan, 2015), perhaps as a protest against lack of transparency in how the resources are used. Prior studies have emphasized the role of governance effectiveness in shaping the tax paying behaviours of citizens, suggesting that an accountable and a transparent governance may positively influence citizens' willingness to honour their financial obligations to the local government (Ortega et al, 2016;Du Preez and Stoman, 2019;Iraman et al, 2021). Porumbescu et al (2017) assert that transparency is capable of enhancing the citizens' intention to comply with public policy, especially in areas of policy dealing with routine tradeoffs relating to improvement of quality-of-life issues such as provision of quality services.…”

Section: Introductionmentioning

confidence: 99%

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Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa

Krah

Mertens

2023

JPBAFM

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PurposeThe study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.Design/methodology/approachThe study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.FindingsIt establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.Practical implicationsThe study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.Originality/valueWhile prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

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Section: Measurement Of Constructsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa

Krah

Mertens

2023

JPBAFM

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“…Begitu pula dengan zakat juga merupakan sumber pendapatan Organisasi Pengelola Zakat (OPZ) suatu daerah yang memiliki tujuan untuk menyalurkan kekayaan dari muzaki ke mustahik (orang yang membutuhkan dan miskin). Menurut Iraman (2021), untuk meningkatkan pelayanan publik barang dan jasa melalui alokasi anggaran, pemerintah perlu melakukan koordinasi dengan beberapa orang yang memiliki kepentingan. Alokasi anggaran yang rasional dipandang sebagai salah satu faktor utama yang dapat meningkatkan kepercayaan pada pemerintah dan mempengaruhi sikap masyarakat terhadap pembayaran pajak .…”

Section: Pendahuluanunclassified

Determinan Perilaku Orang Membayar Pajak atau dan Zakat:

Panggiarti,

Priyono,

Iswanaji

et al. 2023

ajeks

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This study aims to analyze the determinants that influence individual behavior in paying taxes and or zakat, as well as examine the service quality of management institutions and the satisfaction of tax or zakat recipients. These factors are reliability, tangibles, empathy, responsiveness and adherence to stakeholder satisfaction. This research was conducted in the city and district of Magelang with a sample of 40 people. This research method uses a mix method, namely a quantitative approach (regression test), and a qualitative approach (case study). The results of the study show that only reliability has a significant positive effect on the level of satisfaction of zakat payers, while the other hypotheses have no positive and significant effect on both the satisfaction of zakat paying stakeholders and taxes. Keywords: Taxes, Zakat, Zakat Management Organizations, Amil Zakat Institutions

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When do people become more willing to pay taxes? The effects of government spending information on the public’s willingness to pay taxes

Cited by 2 publications

References 31 publications

Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa

Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa

Determinan Perilaku Orang Membayar Pajak atau dan Zakat:

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