Improving Taxpayer Compliance: Intrinsic and extrinsic value of compliance

Faizul Mubarok, Oji Saeroji (), Maman Rumanta, Kristanti Ambar Puspitasari, Shine Pintor Siolemba Patiro and Janita S. Meliala
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Faizul Mubarok: Universitas Terbuka
Oji Saeroji: Universitas Terbuka
Maman Rumanta: Universitas Terbuka
Kristanti Ambar Puspitasari: Universitas Terbuka
Shine Pintor Siolemba Patiro: Universitas Terbuka
Janita S. Meliala: Bina Nusantara University

A chapter in Proceedings of the International Conference on Sustainable Collaboration in Business, Technology, Information, and Innovation (SCBTII 2024), 2024, pp 292-312 from Springer

Abstract: Abstract Taxpayer compliance is an important component of implementing self-assessment, in tax collection in Indonesia. The Directorate General of Taxes has implemented organizational changes, particularly tax service and supervision as an effort to increase the orderliness of tax payments. Many elements, including external reasons like transparency, involvement, government rules, and tax officials as well as internal factors like psychological, spiritual, and social aspects, have been emphasized in a number of studies. The aim of this research is to analyze the role of tax authorities’ services and supervision, in explaining and predicting taxpayer compliance with taxpayer awareness as a mediating variable. What is the role of fiscal services and fiscal supervision in explaining and predicting taxpayer compliance? A quantitative approach was employed, utilizing structured questionnaires distributed to 98 taxpayers. Data were analyzed using structural equation modeling. The results indicate that both tax service quality and tax supervision have an impact on taxpayer compliance. The study provides empirical evidence supporting the critical role of these factors in fostering voluntary compliance and suggests that tax authorities should prioritize these areas to achieve better compliance outcomes.

Keywords: Tax service quality; Tax supervision; Taxpayer compliance (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-558-4_17

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