Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)

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Effect of Tax Awareness, Tax Rate and Tax Sanctions on Taxpayer Compliance: Bibliometric Analysis

Authors
Lis Yulitasari1, *, Tulus Suryanto2, Ranita Pranika1, Yuniar Sari1
1Syariah Economic, Universitas Raden Intan Lampung, Bandar Lampung, Indonesia
2Universitas Islam Negeri Raden Intan Lampung, Bandar Lampung, Indonesia
*Corresponding author. Email: lisyulitasari05@gmail.com
Corresponding Author
Lis Yulitasari
Available Online 5 December 2023.
DOI
10.2991/978-2-38476-112-8_19How to use a DOI?
Keywords
Tax Awareness; Tax Rate; Tax Sanctions; and Tax Compliance
Abstract

Taxpayer compliance from 2015 to 2020 is still below the target. This reflects taxpayer non-compliance. Several factors, such as tax awareness, tax rate, and tax sanctions, can influence taxpayer compliance. This study aims to obtain empirical evidence regarding the effect of tax awareness, tax rate, and tax sanctions on taxpayer compliance. This research method uses bibliometric analysis with the Google Scholar database. VOSviewer software is adopted as a bibliometric analysis tool to visualize author, journal, and keyword networks. Analysis conducted on December 9, 2022, found 986 documents in the 2017–2022 period. The results of this study indicate that taxpayer awareness influences tax compliance. The higher the understanding of taxpayers, the more obedient they will be in paying taxes, and vice versa. Tax rates also have an essential role in increasing taxpayer compliance because when tax rates fall, they will undoubtedly encourage interest for taxpayers to carry out their obligations in paying taxes. In addition, giving strict sanctions will enable taxpayers to fulfill their tax obligations so that the higher the tax sanctions given, the higher the taxpayer compliance in fulfilling their tax obligations. Therefore, it is necessary to have the Government’s efforts through the government system at the regional level to activate socialization regarding taxpayer compliance to the public so that it can foster a sense of awareness of taxpayers to fulfill their obligations.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
5 December 2023
ISBN
10.2991/978-2-38476-112-8_19
ISSN
2352-5398
DOI
10.2991/978-2-38476-112-8_19How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Lis Yulitasari
AU  - Tulus Suryanto
AU  - Ranita Pranika
AU  - Yuniar Sari
PY  - 2023
DA  - 2023/12/05
TI  - Effect of Tax Awareness, Tax Rate and Tax Sanctions on Taxpayer Compliance: Bibliometric Analysis
BT  - Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
PB  - Atlantis Press
SP  - 197
EP  - 210
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-112-8_19
DO  - 10.2991/978-2-38476-112-8_19
ID  - Yulitasari2023
ER  -