Enhancing tax compliance through public goods provision: a study from Indonesia

This investigation explores how public goods delivery and patriotism influence the compliance of individual taxpayers, and whether patriotism amplifies the effect of public goods delivery on taxpayer compliance. Data was gathered through a digital survey on Google Forms, involving 100 individuals registered with the Tax Office Pratama Purwokerto in Central Java, Indonesia. Employing a quantitative approach, the study utilised multiple linear regression analysis through the SPSS software for data analysis. The findings reveal two main points. First, both the delivery of public goods and patriotism positively contribute to taxpayers' willingness to comply, suggesting that improvements in public services and increased national pride can lead to more responsible tax payment behaviours. Second, the study presents an intriguing observation that patriotism may actually lessen the positive influence of public goods delivery on taxpayer compliance. This indicates a complex interaction between the effects of patriotism and the perception or value of public goods on compliance attitudes.