Proceedings of the 2018 Annual Conference of Asian Association for Public Administration: "Reinventing Public Administration in a Globalized World: A Non-Western Perspective" (AAPA 2018)

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Tax Compliance Behavior of Taxpayer: Challenge in achieving tax target

Authors
Siti Ngatikoh
Corresponding Author
Siti Ngatikoh
Available Online March 2018.
DOI
10.2991/aapa-18.2018.57How to use a DOI?
Keywords
behavior, tax compliance, taxpayers, tax target, challenge
Abstract

This study review about research tax compliance behavior to challenge in achieving tax target. According behavioral approach that any behavior can be learned. Humans are able to reflect on their own behavior, and can manage and control their behavior and can learn new behaviors or can influence others. Behavioral therapy aims to improve people's skills so they have more options to respond. By overcoming the debilitating behavior that limits choices, people are more freely to choose from possibilities that are not available before. Many studies have discussed tax compliance, factors affecting social, cultural, gender, regional and other norms, but certainly have not found out which factors can significantly and materially increase tax targets. It is a challenge for the government to find effective and efficient ways to find the main cause of taxpayer compliance in contributing to the state by paying taxes. This study will look for factors that can influence taxpayer behavior to comply. According to previous research that behavior can change and can be formed. About the method will used, will used empirical data that exist, then on though by using certain appropriate tools and then supported by the data of interviews or the spread of questinoner. This study will attempt to explore and explore the taxpayer's customary behavior factor to abide by taxes.

Copyright
© 2018, 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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Volume Title
Proceedings of the 2018 Annual Conference of Asian Association for Public Administration: "Reinventing Public Administration in a Globalized World: A Non-Western Perspective" (AAPA 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
March 2018
ISBN
10.2991/aapa-18.2018.57
ISSN
2352-5398
DOI
10.2991/aapa-18.2018.57How to use a DOI?
Copyright
© 2018, 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/).

Cite this article

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TY  - CONF
AU  - Siti Ngatikoh
PY  - 2018/03
DA  - 2018/03
TI  - Tax Compliance Behavior of Taxpayer: Challenge in achieving tax target
BT  - Proceedings of the 2018 Annual Conference of Asian Association for Public Administration: "Reinventing Public Administration in a Globalized World: A Non-Western Perspective" (AAPA 2018)
PB  - Atlantis Press
SP  - 610
EP  - 623
SN  - 2352-5398
UR  - https://doi.org/10.2991/aapa-18.2018.57
DO  - 10.2991/aapa-18.2018.57
ID  - Ngatikoh2018/03
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