Why do taxpayers comply: Evidence from Indonesia
This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. Five reasons were used - fairness on the distribution of tax burden, fairness of the government in utilising government revenue, peer influence, sa...
| Main Authors: | , , , |
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| Format: | Proceeding Paper |
| Language: | English English |
| Published: |
Penerbit UMT, Universiti Malaysia Terengganu
2016
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/54873/ http://irep.iium.edu.my/54873/17/54873.pdf http://irep.iium.edu.my/54873/18/54873-abstractbook.pdf |
| _version_ | 1848784482150121472 |
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| author | Yussof, Salwa Hana Isa, Khadijah Adriani, Desri Eka Mohdali, Raihana |
| author_facet | Yussof, Salwa Hana Isa, Khadijah Adriani, Desri Eka Mohdali, Raihana |
| author_sort | Yussof, Salwa Hana |
| building | IIUM Repository |
| collection | Online Access |
| description | This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. Five reasons were used - fairness on the distribution of tax burden, fairness of the government in utilising government revenue, peer influence, sanctions and non-tax macro factors. Data was collected using questionnaire survey distributed to government officers in Pelalawan Regency, Riau Province, Indonesia. The results showed that fairness, peer influence and sanctions are among the reasons used by taxpayers when they decide to comply with income tax laws. The choice of these reasons are not affected by age, gender and level of study, except on fairness of the government in utilising government revenue. |
| first_indexed | 2025-11-14T16:37:57Z |
| format | Proceeding Paper |
| id | iium-54873 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T16:37:57Z |
| publishDate | 2016 |
| publisher | Penerbit UMT, Universiti Malaysia Terengganu |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-548732017-02-21T02:27:58Z http://irep.iium.edu.my/54873/ Why do taxpayers comply: Evidence from Indonesia Yussof, Salwa Hana Isa, Khadijah Adriani, Desri Eka Mohdali, Raihana H Social Sciences (General) HJ2240 Revenue. Taxation This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. Five reasons were used - fairness on the distribution of tax burden, fairness of the government in utilising government revenue, peer influence, sanctions and non-tax macro factors. Data was collected using questionnaire survey distributed to government officers in Pelalawan Regency, Riau Province, Indonesia. The results showed that fairness, peer influence and sanctions are among the reasons used by taxpayers when they decide to comply with income tax laws. The choice of these reasons are not affected by age, gender and level of study, except on fairness of the government in utilising government revenue. Penerbit UMT, Universiti Malaysia Terengganu 2016-08 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/54873/17/54873.pdf application/pdf en http://irep.iium.edu.my/54873/18/54873-abstractbook.pdf Yussof, Salwa Hana and Isa, Khadijah and Adriani, Desri Eka and Mohdali, Raihana (2016) Why do taxpayers comply: Evidence from Indonesia. In: 4th International Conference on Accounting, Business & Economics (ICABEC 2016), 28-30th August 2016, Kuala Terengganu, Terengganu. |
| spellingShingle | H Social Sciences (General) HJ2240 Revenue. Taxation Yussof, Salwa Hana Isa, Khadijah Adriani, Desri Eka Mohdali, Raihana Why do taxpayers comply: Evidence from Indonesia |
| title | Why do taxpayers comply: Evidence from Indonesia |
| title_full | Why do taxpayers comply: Evidence from Indonesia |
| title_fullStr | Why do taxpayers comply: Evidence from Indonesia |
| title_full_unstemmed | Why do taxpayers comply: Evidence from Indonesia |
| title_short | Why do taxpayers comply: Evidence from Indonesia |
| title_sort | why do taxpayers comply: evidence from indonesia |
| topic | H Social Sciences (General) HJ2240 Revenue. Taxation |
| url | http://irep.iium.edu.my/54873/ http://irep.iium.edu.my/54873/17/54873.pdf http://irep.iium.edu.my/54873/18/54873-abstractbook.pdf |