Determinant Factor of Individual Taxpayer Compliance in Indonesia: Integrates of TPB Theory and Social Identity Theory

Nurhayati, Azhar Maksum (), Narumondang B. Siregar and Fahmi Natigor Nasution
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Nurhayati: Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan 20155, Indonesia
Azhar Maksum: Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan 20155, Indonesia
Narumondang B. Siregar: Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan 20155, Indonesia
Fahmi Natigor Nasution: Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan 20155, Indonesia

JRFM, 2025, vol. 18, issue 11, 1-15

Abstract: Studies on tax compliance have predominantly used the theory of planned behavior. This study combines the theory of planned behavior with social identity theory. This study examines tax fairness (subjective norms), tax complexity (perceived behavioral control), tax morality (attitudes toward behavior), and national pride as social identity theory that explain their impact on tax compliance levels. Using non-probability random sampling, this study successfully collected 401 individual taxpayer respondents and analyzed them using PLS-SEM. The results of this study revealed that national pride is a crucial component in improving taxpayer compliance behavior. TPB theory still makes a significant contribution to tax compliance intentions through tax fairness and tax morality. This research suggests that tax authorities should manage tax funds by providing a sense of fairness and improving taxpayer morality. On the one hand, the government needs to promote national pride among taxpayers. This has the potential to remind taxpayers of the presence of taxes and encourage the mobilization of funds from the tax sector for national development.

Keywords: taxpayer compliance; individual taxpayer; TPB theory; social identity theory; Indonesia (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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