Skip to main content
SpringerLink
Log in

The Determinant of Tax Compliance in Indonesia

  • Conference paper
  • First Online:
Complex, Intelligent and Software Intensive Systems (CISIS 2020)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1194))

Included in the following conference series:

  • 1409 Accesses

Abstract

This research aimed to examine and analyze the impact of factors affecting tax compliance of individual taxpayers. The populations in this research were individual taxpayers who are registered in KPP (taxpayer office) Pratama, Semarang. The results of this study showed that tax knowledge has a positive effect on tax willingness. Meanwhile tax transparency, trust in government system and law have no effect on tax willingness. Tax knowledge, tax transparency, trust in government and legal systems have no effect on tax compliance. Tax willingness has a positive effect on tax compliance.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 169.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 219.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  1. Marandu, E.E., Mbekomize, C.J., Ifezue, A.N.: Determinants of tax compliance: a review of factors and conceptualizations. Int. J. Econ. Finance 7(9), 207–218 (2015)

    Article  Google Scholar 

  2. Hardiningsih, P., Yulianawati, N.: Factors that affect tax willingness. Din. Keuang. dan Perbank. 3(1), 126–142 (2011)

    Google Scholar 

  3. Palil, M.R.: Factors affecting tax compliance behaviour in self assessment system. African J. Bus. Manag. 5(33), 12864–12872 (2011)

    Google Scholar 

  4. Permadi, T., Nasir, A., Anisma, Y.: A study on tax willingness of freelance individual taxpayers. J. Ekon. 21(2), 1–18 (2013)

    Google Scholar 

  5. Saad, N.: Tax knowledge, tax complexity and tax compliance: taxpayers’ view. Proc. Soc. Behav. Sci. 109, 1069–1075 (2014)

    Article  Google Scholar 

  6. Sumianto, S., Kurniawan, C.H.: The influence of accounting understanding and taxation provisions and transparency on the compliance of entrepreneurs personal taxpayers of SMEs in Yogyakarta. Modus 27(1), 41 (2016)

    Article  Google Scholar 

  7. Faizal, S.M., Palil, M.R., Maelah, R., Ramli, R.: Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart J. Soc. Sci. 38(3), 226–232 (2017)

    Article  Google Scholar 

  8. Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., Kirchler, E.: Trust and power as determinants of tax compliance: testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. J. Econ. Psychol. 34, 169–180 (2013)

    Article  Google Scholar 

  9. Basri, Y.M.: Trust and power in government authorities as determinants of tax compliance and tax fraud levels: testing the assumptions of the slippery slope framework. Simp. Nas. Akunt. XVI I, 938–968 (2013)

    Google Scholar 

  10. Castrio: The Effects of Willingness, Awareness, Knowledge and Understanding, Service Quality and Effectiveness of the Tax Payment System on Tax Compliance with the Application of E-Tax as a Moderation Variable (2016)

    Google Scholar 

  11. Oladipupo, A.O., Obazee, U.: Tax knowledge, penalties and tax compliance in small and medium scale enterprises in Nigeria. iBusiness 08(01), 1–9 (2016)

    Article  Google Scholar 

  12. Ghozali, I.: FMultivariate Analysis Application with IBM and SPSS Programs. Unoversitas Diponegoro, Semarang (2018)

    Google Scholar 

  13. Setyorini, C.T.: The influence of tax knowledge, managerial benefit and tax socialization toward taxpayer’s willingness to pay SME’s tax. Acta Universitatis Danubius. Œconomica 12(5), 96–107 (2016)

    Google Scholar 

  14. Yogatama, A.: Factors that influence compliance with the personal tax of small businesses (Study in the KPP Pratama Semarang Candisari). Diponegoro J. Account. 5(4) (2016)

    Google Scholar 

  15. Manual, V., Xin, A.Z.: Impact of tax knowledge, tax compliance cost, tax deterrent tax measures towards tax compliance behavior: a survey on self-employed taxpayers in West Malaysia. Electron. J. Bus. Manag. 1(1), 56–70 (2016)

    Google Scholar 

  16. Andreas, Savitri, E.: The effect of tax socialization, tax knowledge, expediency of tax id number and service quality on taxpayers compliance with taxpayers awareness as mediating variables. Procedia Soc. Behav. Sci. 211, 163–169 (2015)

    Google Scholar 

  17. Wulandari, H.A.: The influence of transparency principle on taxpayer compliance in Mojokerto Pratama tax office. Publika 3(8), 1–11 (2015)

    Google Scholar 

  18. Mahadianto, M.Y., Astuti, A.D.: Tax payer previlege, tax socialization and trust in tax authorities for compliance. J. Kaji. Akunt. 1(1), 77–86 (2017)

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia

    Devi Permatasari &  Mutoharoh

Authors
  1. Devi Permatasari
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Mutoharoh
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Devi Permatasari .

Editor information

Editors and Affiliations

  1. Department of Information and Communication Engineering, Faculty of Information Engineering, Fukuoka Institute of Technology, Fukuoka, Japan

    Leonard Barolli

  2. Institute of Information Technology, Lodz University of Technology, Łódź, Poland

    Aneta Poniszewska-Maranda

  3. Faculty of Business Administration, Rissho University, Tokyo, Japan

    Tomoya Enokido

Rights and permissions

Reprints and permissions

Copyright information

© 2021 Springer Nature Switzerland AG

About this paper

Check for updates. Verify currency and authenticity via CrossMark

Cite this paper

Permatasari, D., Mutoharoh (2021). The Determinant of Tax Compliance in Indonesia. In: Barolli, L., Poniszewska-Maranda, A., Enokido, T. (eds) Complex, Intelligent and Software Intensive Systems. CISIS 2020. Advances in Intelligent Systems and Computing, vol 1194. Springer, Cham. https://doi.org/10.1007/978-3-030-50454-0_43

Download citation

Publish with us

Policies and ethics

Search

Navigation