The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study
Keywords:taxpayer awareness, taxpayer compliance, taxpayer trust
AbstractThis study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance. It is suspected that this is caused by another personality element, namely taxpayer awareness. Therefore, this study examines the effect of taxpayer trust and awareness on taxpayer voluntary compliance using the experimental method. The participants of the experiment were 106 students of Undergraduate Accounting Program, Ganesha University of Education. The results of this study found that trust in tax authorities is a very important factor in shaping compliance behavior, especially for taxpayers who have low tax awareness. Meanwhile, taxpayer awareness has an important role in shaping compliance behavior when the condition of trust in tax authorities is low. The results of this study are expected to contribute theoretically and practically, to emphasize the importance of forming taxpayer awareness and trust in tax authorities.
Damayanti, T. W., Sutrisno, Subekti, I., & Baridwan, Z. (2015). Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia - Social and Behavioral Sciences, 211, 938–944. https://doi.org/10.1016/j.sbspro.2015.11.124
Delacre, M., Leys, C., Mora, Y. L., & Lakens, D. (2020). Taking parametric assumptions seriously: Arguments for the use of welch’s f-test instead of the classical f-test in one-way ANOVA. International Review of Social Psychology, 32(1). https://doi.org/10.5334/IRSP.198
Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226–232. https://doi.org/10.1016/j.kjss.2016.10.003
Gudono. (2015). Analisis Data Multivariat (Edisi 4). BPFE Yogyakarta.
Hastuti, R. (2014). Tax awareness and tax education: A perception of potential taxpayers. Tax Awareness and Tax Education: A Perception Of Potential Taxpayers, 5.
Ikhsan, A. Y. K., Bawono, I. R., & Mustofa, R. M. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Teknologi Dan Informasi, Serta Diskriminasi Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Etika Penggelapan Pajak. Jurnal Akuntansi, 8(1), 76–90.
Kamil, N. I. (2015). The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Services on the Tax Complience:(Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6(2), 104–111.
Kementrian Keuangan Republik Indonesia. (2010). APBN 2020. https://www.kemenkeu.go.id/apbn2020.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.
Komisi XI DPR RI. (2019). Pendapatan Negara Didominasi Perpajakan. https://www.dpr.go.id/berita/detail/id/24532/t/.
Le, H. T. D., Bui, M. T., & Nguyen, G. T. C. (2021). Factors Affecting Electronic Tax Compliance of Small and Medium Enterprises in Vietnam. The Journal of Asian Finance, Economics, and Business, 8(1), 823–832.
Lisa, O., & Hermanto, B. (2021). The effect of tax amnesty and taxpayer awareness to taxpayer compliance with financial condition as intervening variable. E-Repository Dosen Universitas Gajayana Malang.
Mahadianto, M. Y., & Astuti, A. D. (2017). Previllage Tax Payer, Sosialisasi Pajak, dan Kepercayaan pada Otoritas Pajak terhadap Kepatuhan. Jurnal Kajian Akuntansi, 1(1).
Narsa, I., Laksmana, A., & Putong, I. H. (2016). The effect of vertical and horizontal trust on voluntary tax compliance (an experimental study). Advances in Social Science, Education and Humanities Research, 84.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The influence of tax understanding, tax awareness and tax amnesty toward taxpayer compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255.
Omondi, J. A., & Theuri, J. M. (2019). Effect of taxpayer awareness and compliance costs on tax compliance among small scale traders in Nakuru town, Kenya’. International Academic Journal of Economics and Finance, 3(3), 279–295.
Prinz, A., Muehlbacher, S., & Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20–34.
Rustiyaningsih, S. (2011). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak. Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun, 35(02), 44–54.
Savitri, E. (2016). The effect of taxpayer awareness, tax socialization, tax penalties, compliance cost at taxpayer compliance with service quality as mediating variable. Procedia-Social and Behavioral Sciences, 219, 682–687.
Wahl, I., Kastlunger, B., & Kirchler, E. (2010). Trust in authorities and power to enforce tax compliance: An empirical analysis of the “Slippery Slope Framework.” Law & Policy, 32(4), 383–406.
Wicaksono, M., & Lestari, T. (2017). Effect of awareness, knowledge and attitude of taxpayers’ tax compliance for taxpayers in tax service office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(01).
Yasa, I. N. P., & Martadinata, I. P. H. (2018). Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study. Jurnal Akuntansi Dan Keuangan, 20(2), 53–61.
Yasa, I. N. P., Martadinata, I. P. H., & Astawa, I. G. P. B. (2019). Peran theory of planned behavior dan nilai kearifan lokal terhadap kepatuhan wajib pajak: Sebuah kajian eksperimen. EKUITAS (Jurnal Ekonomi Dan Keuangan), 3(2), 149–167.
Yasa, I. N. P., & Prayudi, M. A. (2017). Pengujian Peran Nilai-Nilai Etika Berbasis Kearifan Lokal pada Kepatuhan Perpajakan dalam Perspektif Teori Perilaku Terencana. Unpublished.
JIA (Jurnal Ilmiah Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).