Applying Hofstede’s National Cultural Dimensions and Theory of Planned Behavior on Individual Tax Compliance Intention in East Java

DOI

10.2991/aebmr.k.210928.041How to use a DOI?

Keywords

intention behavior, TPB, Hofstede’s cultural dimensions

Abstract

Tax compliance is a global issue with companies all over the world. Tax compliance is a condition in which the taxpayer fulfills all of his tax obligations following applicable regulations. One of the indicators for measuring tax compliance is the tax ratio. Indonesia’s tax ratio reached its lowest point in 2019, reaching 9.76%. It shows that Indonesia’s tax compliance is still low. Therefore, this study aims to determine the factors that influence taxpayers’ behavior intention, primarily individuals. The variables used in this research refer to the dimensions of Hofstede’s National Culture and the theory of planned behavior (TPB). According to Hofstede, there are five cultural dimensions: Individualism-Collectivism, Uncertainty Avoidance, Masculinity-Femininity, and Long-Term versus Short-Term Orientation, and power distance. This research will specifically discuss power distance. Meanwhile, according to TPB, three things influence intentions behavior. There are attitudes, subjective norms, and control behavior. This study focuses on determining the factors that influence tax compliance intention behavior through attitude, subjective norms, control behavior, and power distance. The data was collected using the online survey method. The population in this study were individual taxpayers in East Java. The sampling method in this study was convenience sampling with a sample size of 109. Smart PLS analyzed the data in this study. The results showed that attitudes, subjective norms, control behavior, and perceptions affected the intention of tax compliance behavior.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dessanti Putri Sekti Ari
AU  - Latifah Hanum
AU  - Mirza Maulinarhadi R
PY  - 2021
DA  - 2021/09/30
TI  - Applying Hofstede’s National Cultural Dimensions and Theory of Planned Behavior on Individual Tax Compliance Intention in East Java
BT  - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)
PB  - Atlantis Press
SP  - 206
EP  - 209
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210928.041
DO  - 10.2991/aebmr.k.210928.041
ID  - Ari2021
ER  -