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The Moderating Role of Social Norms on Tax Compliance Model: A Laboratory Experimental Evidence in Indonesia

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  • Nur Cahyonowati
  • Dwi Ratmono
  • Agung Juliarto

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  • Nur Cahyonowati & Dwi Ratmono & Agung Juliarto, 2022. "The Moderating Role of Social Norms on Tax Compliance Model: A Laboratory Experimental Evidence in Indonesia," Contemporary Economics, Vizja University, vol. 16(4), December.
    • Handle: RePEc:wyz:journl:id:700
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    References listed on IDEAS

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    1. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742.
    2. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
    3. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
    4. Jimenez, Peggy & Iyer, Govind S., 2016. "Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance," Advances in accounting, Elsevier, vol. 34(C), pages 17-26.
    5. Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017. "The bomb-crater effect of tax audits: Beyond the misperception of chance," Journal of Economic Psychology, Elsevier, vol. 61(C), pages 225-243.
    6. James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019. "Appeals to Social Norms and Taxpayer Compliance," Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 638-666, October.
    7. Wenzel, Michael, 2005. "Motivation or rationalisation? Causal relations between ethics, norms and tax compliance," Journal of Economic Psychology, Elsevier, vol. 26(4), pages 491-508, August.
    8. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
    9. Cary Christian, 2017. "Enhanced enforcement outcomes through a responsive regulation approach to sales tax enforcement," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 29(4), pages 464-497, March.
    10. James Alm & Isabel Sanchez & Ana DE Juan, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 1-18, February.
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