Why do taxpayers comply: Evidence from Indonesia

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.

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Abstract

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.

Item Type:	Conference or Workshop Item (Plenary Papers)
Additional Information:	6971/54873
Uncontrolled Keywords:	Tax compliance, fairness, sanctions, peer influence, Indonesia
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Salwa Hana Yussof
Date Deposited:	21 Feb 2017 10:27
Last Modified:	21 Feb 2017 10:27
URI:	http://irep.iium.edu.my/id/eprint/54873

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