Why do taxpayers comply: Evidence from Indonesia

Why do taxpayers comply: Evidence from Indonesia

This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. Five reasons were used - fairness on the distribution of tax burden, fairness of the government in utilising government revenue, peer influence, sa...

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Main Authors: Yussof, Salwa Hana, Isa, Khadijah, Adriani, Desri Eka, Mohdali, Raihana
Format: Conference or Workshop Item
Language:English
English
Published: Penerbit UMT, Universiti Malaysia Terengganu 2016
Subjects:
H Social Sciences (General)
HJ2240 Revenue. Taxation
Online Access:http://irep.iium.edu.my/54873/
http://irep.iium.edu.my/54873/17/54873.pdf
http://irep.iium.edu.my/54873/18/54873-abstractbook.pdf
id iium-54873
recordtype eprints
spelling iium-548732017-02-21T02:27:58Z http://irep.iium.edu.my/54873/ Why do taxpayers comply: Evidence from Indonesia Yussof, Salwa Hana Isa, Khadijah Adriani, Desri Eka Mohdali, Raihana H Social Sciences (General) HJ2240 Revenue. Taxation This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. Five reasons were used - fairness on the distribution of tax burden, fairness of the government in utilising government revenue, peer influence, sanctions and non-tax macro factors. Data was collected using questionnaire survey distributed to government officers in Pelalawan Regency, Riau Province, Indonesia. The results showed that fairness, peer influence and sanctions are among the reasons used by taxpayers when they decide to comply with income tax laws. The choice of these reasons are not affected by age, gender and level of study, except on fairness of the government in utilising government revenue. Penerbit UMT, Universiti Malaysia Terengganu 2016-08 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/54873/17/54873.pdf application/pdf en http://irep.iium.edu.my/54873/18/54873-abstractbook.pdf Yussof, Salwa Hana and Isa, Khadijah and Adriani, Desri Eka and Mohdali, Raihana (2016) Why do taxpayers comply: Evidence from Indonesia. In: 4th International Conference on Accounting, Business & Economics (ICABEC 2016), 28-30th August 2016, Kuala Terengganu, Terengganu.
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
English
topic H Social Sciences (General)
HJ2240 Revenue. Taxation
spellingShingle H Social Sciences (General)
HJ2240 Revenue. Taxation
Yussof, Salwa Hana
Isa, Khadijah
Adriani, Desri Eka
Mohdali, Raihana
Why do taxpayers comply: Evidence from Indonesia
description This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. Five reasons were used - fairness on the distribution of tax burden, fairness of the government in utilising government revenue, peer influence, sanctions and non-tax macro factors. Data was collected using questionnaire survey distributed to government officers in Pelalawan Regency, Riau Province, Indonesia. The results showed that fairness, peer influence and sanctions are among the reasons used by taxpayers when they decide to comply with income tax laws. The choice of these reasons are not affected by age, gender and level of study, except on fairness of the government in utilising government revenue.
format Conference or Workshop Item
author Yussof, Salwa Hana
Isa, Khadijah
Adriani, Desri Eka
Mohdali, Raihana
author_facet Yussof, Salwa Hana
Isa, Khadijah
Adriani, Desri Eka
Mohdali, Raihana
author_sort Yussof, Salwa Hana
title Why do taxpayers comply: Evidence from Indonesia
title_short Why do taxpayers comply: Evidence from Indonesia
title_full Why do taxpayers comply: Evidence from Indonesia
title_fullStr Why do taxpayers comply: Evidence from Indonesia
title_full_unstemmed Why do taxpayers comply: Evidence from Indonesia
title_sort why do taxpayers comply: evidence from indonesia
publisher Penerbit UMT, Universiti Malaysia Terengganu
publishDate 2016
url http://irep.iium.edu.my/54873/
http://irep.iium.edu.my/54873/17/54873.pdf
http://irep.iium.edu.my/54873/18/54873-abstractbook.pdf
first_indexed 2023-09-18T21:17:35Z
last_indexed 2023-09-18T21:17:35Z
_version_ 1777411665585766400

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