IDEAS home Printed from https://ideas.repec.org/a/jfr/afr111/v4y2015i1p180.html

The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance

Author

Listed:
  • Theresia Woro Damayanti
  • Sutrisno T
  • Imam Subekti
  • Zaki Baridwan

Abstract

This study examined the behavior of the taxpayer in relation to tax compliance. This study developed the Theory of Fiscal Psychology and Subjective Norm to explain tax compliance behavior. The research sample of 323 individual taxpayers in the Central Java. Data collection was conducted by survey method. This study provides empirical evidence that Theory of Fiscal Psychology and Subjective Norm can explain tax compliance behavior. This means that the tax compliance behavior is influenced by the intention to comply, while the intention to comply is influenced by subjective norms and of the perception of the government.

Suggested Citation

  • Theresia Woro Damayanti & Sutrisno T & Imam Subekti & Zaki Baridwan, 2015. "The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance," Accounting and Finance Research, Sciedu Press, vol. 4(1), pages 180-180, February.
    • Handle: RePEc:jfr:afr111:v:4:y:2015:i:1:p:180
    as

    Download full text from publisher

    File URL: https://www.sciedupress.com/journal/index.php/afr/article/download/6275/3860
    Download Restriction: no
    File URL: https://www.sciedupress.com/journal/index.php/afr/article/view/6275
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Stephan Muehlbacher & Erich Kirchler, 2010. "Tax Compliance by Trust and Power of Authorities," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 607-610.
    2. Hasseldine, D. John & Bebbington, K. Jan, 1991. "Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience," Journal of Economic Psychology, Elsevier, vol. 12(2), pages 299-324, June.
    3. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy, Elsevier, vol. 38(2), pages 313-339, September.
    4. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
    5. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Thomas Appiah & Daniel Domeher & Joseph Akadeagre Agana, 2024. "Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy," SAGE Open, , vol. 14(2), pages 21582440241, April.
    2. repec:bcp:journl:v:8:y:2024:i:9:p:2647-2654 is not listed on IDEAS
    3. Boaz Mwesigye & Dr. Frederick Nsambu Kijjambu, 2024. "The Mediating Effect of Taxpayer Perception in the Relationship between Tax Education and Income Tax Filing Compliance among Small Taxpayers in Mbarara City," International Journal of Entrepreneurship, AJPO Journals Limited, vol. 7(2), pages 1-17.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
    2. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    3. Mardhiah Mardhiah & Riyana Miranti & Robert Tanton, 2019. "The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power," CESifo Working Paper Series 7494, CESifo.
    4. Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
    5. Mary Mutanda & Nompumelelo Precious Sithebe & Lesley June Stainbank, 2026. "The implications of the tax compliance burden on SMEs in Durban: An empirical analysis," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 15(1), pages 107-120, January.
    6. Bruns, Christoffer & Fochmann, Martin & Mohr, Peter N.C. & Torgler, Benno, 2025. "Multidimensional tax compliance attitude," Journal of Economic Psychology, Elsevier, vol. 110(C).
    7. Roland Königsgruber & Stefan Palan, 2015. "Earnings management and participation in accounting standard-setting," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 31-52, March.
    8. Barbara Hartl & Eva Hofmann & Katharina Gangl & Martina Hartner-Tiefenthaler & Erich Kirchler, 2015. "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power," PLOS ONE, Public Library of Science, vol. 10(4), pages 1-19, April.
    9. Maria Andersson & Ola Eriksson & Chris Von Borgstede, 2012. "The Effects of Environmental Management Systems on Source Separation in the Work and Home Settings," Sustainability, MDPI, vol. 4(6), pages 1-17, June.
    10. Chia-chen Wang & Chin-ta Chen & Shu-chen Yang & Cheng-kiang Farn, 2009. "Pirate or Buy? The Moderating Effect of Idolatry," Journal of Business Ethics, Springer, vol. 90(1), pages 81-93, November.
    11. Tran Huy Phuong & Thanh Trung Hieu, 2015. "Predictors of Entrepreneurial Intentions of Undergraduate Students in Vietnam: An Empirical Study," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(8), pages 46-55, August.
    12. Mustapha Bachiri, 2016. "Determinants of Students’ Entrepreneurial Intentions: Evidence from Moroccan University," International Business Research, Canadian Center of Science and Education, vol. 9(11), pages 83-89, November.
    13. Hyun Hye Kim & EunKyoung Han, 2020. "The Application of the Theory of Planned Behavior to Identify Determinants of Donation Intention: Towards the Comparative Examination of Positive and Negative Reputations of Nonprofit Organizations CEO," Sustainability, MDPI, vol. 12(21), pages 1-19, November.
    14. Corinne Mulley & Liang Ma, 2018. "How the longer term success of a social marketing program is influenced by socio-demographics and the built environment," Transportation, Springer, vol. 45(2), pages 291-309, March.
    15. Clara Cardone-Riportella & María José Casasola-Martinez & Isabel Feito-Ruiz, 2014. "Do Entrepreneurs Come From Venus Or Mars? Impact Of Postgraduate Studies: Gender And Family Business Background," Working Papers 14.04, Universidad Pablo de Olavide, Department of Financial Economics and Accounting (former Department of Business Administration), revised Sep 2014.
    16. Peng Cheng & Zhe Ouyang & Yang Liu, 0. "The effect of information overload on the intention of consumers to adopt electric vehicles," Transportation, Springer, vol. 0, pages 1-20.
    17. Abayomi Samuel Oyekale, 2015. "Factors Explaining Households’ Cash Payment for Solid Waste Disposal and Recycling Behaviors in South Africa," Sustainability, MDPI, vol. 7(12), pages 1-18, November.
    18. Francisco Díez-Martín & Alicia Blanco-González & Camilo Prado-Román, 2016. "Explaining nation-wide differences in entrepreneurial activity: a legitimacy perspective," International Entrepreneurship and Management Journal, Springer, vol. 12(4), pages 1079-1102, December.
    19. Ruijie Zhu & Guojing Zhao & Zehai Long & Yangjie Huang & Zhaoxin Huang, 2022. "Entrepreneurship or Employment? A Survey of College Students’ Sustainable Entrepreneurial Intentions," Sustainability, MDPI, vol. 14(9), pages 1-15, May.
    20. Puklavec, Žiga & Kogler, Christoph & Stavrova, Olga & Zeelenberg, Marcel, 2023. "What we tweet about when we tweet about taxes: A topic modelling approach," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 1242-1254.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:afr111:v:4:y:2015:i:1:p:180. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sciedu Press (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.