An Experimental Study of Double-Income Personal Taxpayers: The Role of Tax Reporting Facilities and Love of Money Attitude

DOI

10.2991/aer.k.210121.032How to use a DOI?

Keywords

Double-Income Personal Taxpayers, Tax Reporting Facility, Love Of Money Attitude, Tax Compliance

Abstract

This study aims to examine the effect of the tax reporting facility on double-income personal taxpayers’ compliance moderated by the love of money attitude. Quasi- experimental design methods (2x2 between subjects) were used for32 undergraduate students as surrogate participants. For tax calculation and reporting, personal taxpayers who had double income were employed, namely income from the permanent employment (fixed income) and independent personal service (free income). Experiments were carried out through online media utilizing modified e-filing software. The test results using two-way ANOVA revealed that the interaction between reporting facility and the love of money attitude affected tax compliance of double- income personal taxpayers, while the main effect was not shown. The implication is that regulators should consider requiring employers to facilitate tax reporting for their employees.

Copyright

© 2021, 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  - Etik Kresnawati
AU  - Dela Delfia Sari
AU  - Andan Yunianto
PY  - 2021
DA  - 2021/01/21
TI  - An Experimental Study of Double-Income Personal Taxpayers: The Role of Tax Reporting Facilities and Love of Money Attitude
BT  - Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
PB  - Atlantis Press
SP  - 236
EP  - 241
SN  - 2352-5428
UR  - https://doi.org/10.2991/aer.k.210121.032
DO  - 10.2991/aer.k.210121.032
ID  - Kresnawati2021
ER  -