Determinant of Tax Compliance Intention in Java-Indonesia:

Theory of reasoned action approach

DOI

10.2991/aebmr.k.201116.036How to use a DOI?

Keywords

theory of reasoned action, tax compliance, intention

Abstract

Tax reform in Indonesia changed the taxation system from an official assessment system to a self-assessment system. This means that taxpayers are required to calculate, pay and report their own taxes. However, that the self-assessment system, many taxpayers are not transparent in their tax reporting. This shows that low awareness of the taxpayers to pay taxes so the tax compliance in Indonesia is still low. This study purpose to examine the factors that influence intention in tax compliance from psychology perspective. This study is a replication and models development of Theory of Reasoned Action (TRA) from previous studies. The study model is validated using the data collected from 136 respondents which is individual tax payers in Java who have got tax registration number (NPWP) and who have report the annual tax return or SPT in Java - Indonesia. The data is analysed using Smart Partial Least Square (PLS). The result of analysis for this study shows that the construct attitude and tax system influence the intention in tax compliance. However, that subjective norms did not influence the intention in tax compliance. The implication for this study is relevant to the Directorate General of Tax to consider factor of attitude and tax system to increase tax compliance intension in Indonesia.

Copyright

© 2020, 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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TY  - CONF
AU  - Latifah Hanum
AU  - Dessanti Putri Sekti Ari
AU  - Heru Susilo
PY  - 2020
DA  - 2020/11/17
TI  - Determinant of Tax Compliance Intention in Java-Indonesia:
BT  - Proceedings of the 2nd Annual International Conference on Business and Public Administration (AICoBPA 2019)
PB  - Atlantis Press
SP  - 177
EP  - 182
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201116.036
DO  - 10.2991/aebmr.k.201116.036
ID  - Hanum2020
ER  -