Improving Taxpayer Compliance: Intrinsic and extrinsic value of compliance

DOI

10.2991/978-94-6463-558-4_17How to use a DOI?

Keywords

Tax service quality; Tax supervision; Taxpayer compliance

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.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Faizul Mubarok
AU  - Oji Saeroji
AU  - Maman Rumanta
AU  - Kristanti Ambar Puspitasari
AU  - Shine Pintor Siolemba Patiro
AU  - Janita S. Meliala
PY  - 2024
DA  - 2024/11/19
TI  - Improving Taxpayer Compliance: Intrinsic and extrinsic value of compliance
BT  - Proceedings of the International Conference on Sustainable Collaboration in Business, Technology, Information, and Innovation (SCBTII 2024)
PB  - Atlantis Press
SP  - 292
EP  - 312
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-558-4_17
DO  - 10.2991/978-94-6463-558-4_17
ID  - Mubarok2024
ER  -