Untitled

Haning, Mohamad Thahir; Hamzah, Hasniati; Tahili, Mashuri H.

doi:10.13165/vpa-20-19-2-04

Cited by 2 publications

(4 citation statements)

References 4 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…These results are in line with the literature. For example, the positive and important impact on compliance from trust in the authorities has been found in various works [3,7,[9][10][11][14][15][16][17][18][19][20][21][22][23]. The trust variable was related to the voluntary compliance behavior, which may be more effective than the enforced compliance behavior.…”

Section: Discussion Of the Resultsmentioning

confidence: 99%

See 1 more Smart Citation

Analysis of the Tax Compliance in the EU: VECM and SEM

2021

View full text Add to dashboard Cite

Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships between the compliance in individual income taxation (taxpayer’s behavior), public trust in politicians (trust in authorities), and rule of law (power of the authorities), using unbalanced panel data for the European Union (EU28) during the 2007–2017 period. The results underline the causality of the long-run relationships between the variables. The results of the VECM analysis underline the need for various support measures for voluntary tax compliance, with the trust variable having an important impact on tax compliance. In addition, a Structural Equation Modeling (SEM) analysis was employed using an improved data set with variables such as the compliance in corporation taxation (taxpayer’s behavior), wastefulness of government spending, and quality of the education system. The results of the SEM analysis underline the positive and significant influences of the variables on tax compliance.

show abstract

Section: Discussion Of the Resultsmentioning

confidence: 99%

“…The relationship between tax authorities and taxpayers has a significant effect on tax behavior [8]. The trust variable is positively associated with tax compliance [14][15][16] and has an important impact [7,[17][18][19][20][21][22][23]. Participation in tax non-compliance increases when trust is low [24].…”

Section: Trust In the Tax Authoritiesmentioning

confidence: 99%

Analysis of the Tax Compliance in the EU: VECM and SEM

2021

View full text Add to dashboard Cite

show abstract

“…Taxes contribute greatly to state revenue, especially for developing countries like Indonesia. Taxes are needed by both the central and regional governments to finance development, so taxpayer compliance is required in order to optimize tax revenues to meet state revenue targets (Fajriana et al, 2023;Haning et al, 2020;Manrejo & Yulaeli, 2022;Prasetyo et al, 2020;Sanusi et al, 2021). Tax non-compliance is a problem faced by developing countries (Cummings et al, 2009).…”

Section: Introductionmentioning

confidence: 99%

“…Research by Nikulin (2020) in Polandia, states that tax morale plays an important role in explaining unreported income items. Tax morals should be able to increase public trust and tax compliance behavior (Haning et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

Wicaksono,

Sutopo

2024

Educoretax

View full text Add to dashboard Cite

This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".

show abstract

Untitled

Cited by 2 publications

References 4 publications

Analysis of the Tax Compliance in the EU: VECM and SEM

Analysis of the Tax Compliance in the EU: VECM and SEM

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

Contact Info

Product

Resources

About