»How can I help you?« Perceived Service Orientation of Tax Authorities and Tax Compliance

Gangl, Katharina; Muehlbacher, Stephan; Groot, Manon de; Goslinga, Sjoerd; Hofmann, Eva; Kogler, Christoph; Antonides, Gerrit; Kirchler, Erich

doi:10.1628/001522113x675683

Cited by 67 publications

(51 citation statements)

References 51 publications

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“…Such authorities have different mechanisms to foster cooperation: the coercive power and the legitimate power (Andreoni et al, 1998; Braithwaite, 2009; Gangl et al, 2013). Employing coercive power, an authority manages behavior with strict monitoring and heavy punishment whereas by using the legitimate power approach, an authority operates through legitimacy of its position, expertise, a policy to disseminate relevant information, and its ability to make others identify with it (Andreoni et al, 1998; Braithwaite, 2009; Gangl et al, 2013, 2015). The slippery slope framework (Kirchler et al, 2008; Gangl et al, 2015) postulates that the perception of both kinds of power stimulate cooperative behavior, but that the underlying cognitions differ.…”

Section: Introductionmentioning

confidence: 99%

Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation

et al. 2017

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The execution of coercive and legitimate power by an authority assures cooperation and prohibits free-riding. While coercive power can be comprised of severe punishment and strict monitoring, legitimate power covers expert, and informative procedures. The perception of these powers wielded by authorities stimulates specific cognitions: trust, relational climates, and motives. With four experiments, the single and combined impact of coercive and legitimate power on these processes and on intended cooperation of n1 = 120, n2 = 130, n3 = 368, and n4 = 102 student participants is investigated within two exemplary contexts (tax contributions, insurance claims). Findings reveal that coercive power increases an antagonistic climate and enforced compliance, whereas legitimate power increases reason-based trust, a service climate, and voluntary cooperation. Unexpectedly, legitimate power is additionally having a negative effect on an antagonistic climate and a positive effect on enforced compliance; these findings lead to a modification of theoretical assumptions. However, solely reason-based trust, but not climate perceptions and motives, mediates the relationship between power and intended cooperation. Implications for theory and practice are discussed.

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Section: Introductionmentioning

confidence: 99%

Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation

et al. 2017

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“…The results of this study indicate that the three generations provide a high level of service assessment of tax officers in Indonesia, with an average score of 4.7 for all samples. According to the research of Gangl et al, (2013) which states that the services offered by tax officers are accepted and used by taxpayers and this contributes to the tax compliance intentions. Novianti et al, (2018) argued that service quality has a positive relation with consumers loyalty and satisfaction.…”

Section: Resultsmentioning

confidence: 99%

Perceptions of Service-Orientation and Trust of Tax Officers Between Millenials, X, and Baby Boomers

Tjondro¹,

Santosa²,

Prayitno³

2019

MIX

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The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity

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“…Service tax climate is signified by positive environments between tax authorities and taxpayers from existing mutual respect and cooperation (Gangl et al, 2013). Perception of service tax climate is a perception from taxpayers that consider tax authority reliable, supportive, and competent so that it leads to service and client relationship (Lozza & Castiglioni, 2018).…”

Section: Perception Of Service Tax Climatementioning

confidence: 99%

“…The users who believe that the system provider can give an amenity to the website will cause the users' perception toward the system quality (Chen et al, 2015). The good service quality system and the treatment toward the taxpayers as clients are strategies to improve the tax compliance (Gangl et al, 2013). Slippery slope framework combines psychological and sociological factors to investigate tax compliance that will determine the tax behavior and tax climate of a state or country.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

The Influence of E-Tax User Satisfaction on Perception of Service Tax Climate and Overall Satisfaction

Tjondro¹,

Prayogo²,

Amanda³

2019

jafas

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The purpose of our study is to explain that satisfaction in some features of e-tax system can increase the perception of service tax climate toward tax institution. In the era of modern technology, taxpayers assess tax institution services through the e-tax system, rather than face-to-face services. The e-tax system represents Director General of Taxes (DGT) services to taxpayers in the digital era. Design/methodology/approach: The method of data collection uses a survey in 2019 with a total sample of 94 taxpayers from the cities of Surabaya, Jakarta, Denpasar, and Semarang who have used the e-tax system at least three times. The analysis technique used SEM with WarpPLS software. The results showed that e-tax system satisfaction related to privacysecurity and convenience of life affected the perception of service tax climate. Findings: We found that the system's security risk was the most important indicator of privacy-security, according to the taxpayers. We also found that indicator of "can be used anytime and anywhere" was significant to the taxpayers, especially to the respondent of Millennials and X generation in our study. We also found that privacy-security, job productivity, and convenience of life affect overall e-tax satisfaction. Practical implications: The research offers insights to the tax institution who should focus to enhance more rapid response in e-tax system so that the problems of taxpayers could be resolved effectively and efficiently. Originality/value: This is the first study that examines the influence of e-tax satisfaction, in terms of privacy-security, job productivity, and convenience of life, to the perception of service tax climate toward the tax institution.

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»How can I help you?« Perceived Service Orientation of Tax Authorities and Tax Compliance

Cited by 67 publications

References 51 publications

Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation

Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation

Perceptions of Service-Orientation and Trust of Tax Officers Between Millenials, X, and Baby Boomers

The Influence of E-Tax User Satisfaction on Perception of Service Tax Climate and Overall Satisfaction

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