Tax Compliance in the Perspective of Behavioral Economics

Taofik Hidajat ()
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Taofik Hidajat: Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah

A chapter in Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022), 2023, pp 411-414 from Springer

Abstract: Abstract Tax is the main source of state revenue which is influenced by the level of public compliance in paying taxes. The more obedient the people, the greater the potential for tax revenue. This conceptual paper discusses psychological factors that influence the level of compliance in paying taxes. The purpose of this paper is to use a behavioral economics approach to understand taxpayer behavior by discussing confirmation bias, herding and framing.

Keywords: tax compliance; confirmation bias; herding; framing (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-154-8_35

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DOI: 10.2991/978-94-6463-154-8_35

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