“What you think moves your Will”

The Influence of Taxes’ Social Representations on Taxpayer Compliance

DOI

10.2991/978-94-6463-525-6_56How to use a DOI?

Keywords

Subjective Views; Social Representation; Tax; Voluntary Compliance; Enforced Compliance

Abstract

Paying taxes is often considered an unpleasant action by every individual, especially taxpayers. On the one hand, paying taxes is needed to increase collective utility for every citizen, but on the other hand, it is contrary to individual personal interests. This study wants to examine the role of subjective views in predicting tax compliance behavior. Not only compliance in general but specifically forced compliance and voluntary compliance. This research is a quantitative study using multiple regression analysis. The inclusion criteria for participants in this study are Indonesian citizens over 17 years old, already working, and experienced in reporting or paying taxes on any taxes such as Motor Vehicle Tax, Income Tax, Value Added Tax, Land and Building Tax (N = 201). The snowball sampling technique effectively captured participants through social media platforms such as LinkedIn and Facebook, including private messages and joining communities, paid advertising, email, and Instagram. Results show that social representations of tax and its inherent attributes significantly predict tax adherence behavior. More specifically, social representations are positively correlated with voluntary compliance. It indicates that the better an individual’s views, attitudes, and beliefs toward taxes, the higher their voluntary compliance in paying taxes. Conversely, positive representations will reduce individuals’ involuntary compliance in paying taxes. These results provide empirical support that reinforces the importance of improving the image and positive views of the public towards taxes to increase public tax awareness. The results of this study can also be considered for tax authorities in adjusting the socialization strategy, counselling, and image of the Directorate General of Taxes under the Ministry of Finance and the government to maintain public trust in the government itself.

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.

Download article (PDF)

TY  - CONF
AU  - Ika Susilawati
AU  - Thoyyibatus Sarirah
AU  - Sofia Nuryanti
AU  - Rahmat Hidayat
AU  - Galang Lufityanto
PY  - 2024
DA  - 2024/10/29
TI  - “What you think moves your Will”
BT  - Proceedings of the 2023 Brawijaya International Conference (BIC 2023)
PB  - Atlantis Press
SP  - 497
EP  - 503
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-525-6_56
DO  - 10.2991/978-94-6463-525-6_56
ID  - Susilawati2024
ER  -