How Do Public Officials Perceive Themselves as Taxpayers? A Study of Effect of Modernized Tax Administration System, Tax Sanction, Tax Service, and Tax Morale on Tax Compliance of Public Officials in Indonesia

DOI

10.2991/icas-17.2017.1How to use a DOI?

Keywords

tax compliance, public officials, modernized tax administration system, tax sanction, tax service, tax morale

Abstract

Low tax compliance in Indonesia constitutes an anomaly conditions if it is referred to the considerable GDP per capita growth and the tax reforms conducted more than three decades. It means that Indonesia still faces with problematic tax compliance influenced by the behavior of public officials. Therefore, this study focused on this group by measuring perceptions of public officials toward their tax compliance and toward factors underlying tax compliance. As a result, although public officials perceived their tax compliance in the good category, in fact, they perceived in the average of bad category for factors underlying their tax compliance. As consequence, the effect of them is however very low. Therefore, to increase Indonesia's tax compliance, it is required strong commitment from public officials as a role model to improve their behaviors

Copyright

© 2017, 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  - Abdul Rahman
PY  - 2017/11
DA  - 2017/11
TI  - How Do Public Officials Perceive Themselves as Taxpayers? A Study of Effect of Modernized Tax Administration System, Tax Sanction, Tax Service, and Tax Morale on Tax Compliance of Public Officials in Indonesia
BT  - Proceedings of the International Conference on Administrative Science (ICAS 2017)
PB  - Atlantis Press
SP  - 1
EP  - 5
SN  - 2352-5428
UR  - https://doi.org/10.2991/icas-17.2017.1
DO  - 10.2991/icas-17.2017.1
ID  - Rahman2017/11
ER  -