Increasing Taxpayers' Compliance Through the  Public Trust of Taxpayers at South Sulawesi Province, Indonesia

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

doi:10.20476/jbb.v26i2.10279

Cited by 6 publications

(5 citation statements)

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“…Theoretically, public trust is still an important and interesting topic of study in the disciplines of public administration (public management, governance network), sociology, and economics (political economy and development). This reality is supported by Haning et al, [61] who state that the locus of public trust learning is in the field of public administration. The same thing was conveyed by Goodsell [66] that public administration is a scientific discipline that has the ideal goal of building public trust to have multiple positive impacts on the success of building democratization in the life of society, nation, and state towards a welfare state, or according to the verses of the Qur'an to create a country that is "Baldatun Thayyibatun wa Rabbun Ghofur" (Qur'an Surah Saba'/34, verse 15, in Fattah et al, 2021).…”

Section: Discussionmentioning

confidence: 93%

“…Creativity is important because experts say there is no innovation without creativity [78], [79]. Meanwhile, in the perspective of organizational transformation, Akib [61] and experts [48], [80], [81] stated that in addition to a strategic approach abbreviated as 5R (reinspiring, renewing, reframing, structuring, revitalizing) in building public trust, also because public trust is a key element [81], foundation [48] or priority [80] as well as a key factor for organizational success in transforming in an era of volatility. , uncertainty, complexity, and ambiguity (VUCA).…”

Section: Discussionmentioning

confidence: 99%

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Public Trust in the Perspective of the Role of Actors: What, Why, and How to Improve Public Security and Order

M Awal Chairuddin,

Husain Syam,

Haedar Akib

et al. 2023

TSSJ

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The results of this research on efforts to improve public trust are based on the implementation of the functions and roles of the Bhayangkara Trustee of Public Security and Order (Bhabinkamtibmas). Actual, acuity, reliable data, information, and knowledge as answers to the questions What, Why, Where, When, Who, and How (5W1H) improve public trust based on the re-actualization of the role of Bhabinkamtibmas actors using descriptive-qualitative research methods with normative approaches and factual approaches. The results of the study found that public trust is a keyword as well as a key success factor in improving the image of individuals and institutions (organizations) of service providers throughout the world, including at the locus of duty and the role of Bhabinkamtibmas in Makassar City, the capital of South Sulawesi Province of Indonesia. Likewise, public trust is a necessity for realizing good governance, and accountable, acceptable, and happy service recipients. Therefore, public trust is a panacea that is effective when individual actors and public institutions at all levels of government, including Bhabinkamtibmas, expect an image of an organization (institution) capable of performing its functions.

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Section: Discussionmentioning

confidence: 93%

Section: Discussionmentioning

confidence: 99%

Public Trust in the Perspective of the Role of Actors: What, Why, and How to Improve Public Security and Order

M Awal Chairuddin,

Husain Syam,

Haedar Akib

et al. 2023

TSSJ

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“…Some works have noted that compliance is positively and critically impacted by people's trust in the authorities. (Abdu, Jibir, & Muhammad, 2020;Ali & Ahmad, 2014;Budiman & Inayati, 2021;D'Attoma, 2020;Erul, 2020b;Haning, Hamzah, & Tahili, 2020;Inasius et al, 2020;Kasper et al, 2015;Kogler et al, 2015;Lisi, 2019;Mardhiah et al, 2019;Mas' ud et al, 2019;Nasution et al, 2020;Tsikas, 2020;Yasa & Martadinata, 2018).…”

Section: Discussionmentioning

confidence: 99%

Power, trust and tax compliance: Evidence from clusters of countries

Surugiu

Mazilescu

Surugiu

2023

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Tax compliance is important for public revenues, programs, and services that can improve people's quality of life and the provision of public goods. The analysis focuses on the long-run relationships between tax compliance (taxpayers' behavior), public trust in politicians (trust in authorities), and the rule of law (power of the authorities). The analysis uses unbalanced panel data for 68 countries from 2007–2017 and on clusters of countries. A positive shock in trust positively affects tax compliance in the short term in the case of East Europe, Africa and the Middle East, and Confucian Asia clusters. A positive shock in power positively affects tax compliance in the case of the Anglo and Africa and Middle East clusters. Trust and power impact tax compliance and differ depending on the analyzed groups. A collaborative relationship between the authorities and the taxpayer might be obtained by providing well-functioning institutions, being open and transparent about their work, and instilling confidence. These aspects are essential in any economy because the results may be related to increased compliance.

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“…In the context of slippery slope framework theory, Kirchler et al (2008) explain that the higher the authority of the tax authority (a combination of power and trust), the higher the tax compliance. Power is defined as the power of the tax authority which has authority and policy in providing services to taxpayers and the tax administration system, where the main function is to focus on tax compliance (Haning et al, 2020). Putri et al (2018) show that tax policy plays a significant role in increasing taxpayer compliance and increasing state revenue.…”

Section: Tax Policy and Taxpayer Compliancementioning

confidence: 99%

Pengaruh pelayanan otoritas pajak, sosialisasi pajak, dan kebijakan pajak terhadap kepatuhan wajib pajak, dengan preferensi risiko sebagai variabel moderasi dalam program pengungkapan sukarela di Kota Ternate

Kotta,

Morasa,

Warongan

2024

CFABR

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This study aims to determine the influence of tax authorities services, tax socialization, and tax policy on taxpayer compliance with risk preferences as a moderating variable during the Voluntary Disclosure Program in Ternate City. The sample is the taxpayers and the data is obtained by questionnaire based on a Likert scale. This study applies structural equation model - partial least square to explain the correlation between indicators in construct variables (convergent validity test), test the consistency of the measuring instrument used (reliability test), and measure the extent to which a construct is different from other constructs (validity test discriminant). The coefficient of determination is carried out to explain the proportion of the dependent variable explained by the independent variable, the path coefficient test to explain the direction of the relationship between the independent variable and the dependent variable, and the effect size test to see how the independent variables to predict the dependent variable. The results show that partially tax authorities' services do not have a significant influence on taxpayer compliance, while tax socialization, tax policy, and risk preferences have a significant influence on taxpayer compliance. Risk preferences moderate the influence of tax authorities' services and tax socialization on taxpayer compliance, but do not moderate the influence of tax policy on taxpayer compliance in the Voluntary Disclosure Program in the Ternate City.

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Increasing Taxpayers' Compliance Through the Public Trust of Taxpayers at South Sulawesi Province, Indonesia

Cited by 6 publications

References 0 publications

Public Trust in the Perspective of the Role of Actors: What, Why, and How to Improve Public Security and Order

Public Trust in the Perspective of the Role of Actors: What, Why, and How to Improve Public Security and Order

Power, trust and tax compliance: Evidence from clusters of countries

Pengaruh pelayanan otoritas pajak, sosialisasi pajak, dan kebijakan pajak terhadap kepatuhan wajib pajak, dengan preferensi risiko sebagai variabel moderasi dalam program pengungkapan sukarela di Kota Ternate

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