Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model

Bruno, Randolph Luca

doi:10.1016/j.ejpoleco.2018.08.006

Cited by 36 publications

(26 citation statements)

References 42 publications

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“…The results of the study support the research conducted by (Bruno, 2019;Slemrod, 2019) The research results show that the socialization variables, service quality, and tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance.…”

Section: Tax Sanctions On Tax Compliancesupporting

confidence: 81%

Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia

Mukmin

Zuwariah

Kusuma

2020

IJSR

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The low awareness of motor vehicle taxpayers in Indonesia is in contrast to the motor vehicle tax revenue in the Bogor regency, which always exceeds the target. This study aims to reveal this phenomenon by involving the awareness variable and tax sanctions on taxpayer compliance. This study uses quantitative methods to 400 motor vehicle taxpayers. Research shows that tax awareness and sanctions have a significant effect on taxpayer compliance. This research has also succeeded in revealing that the determination of the target of motor vehicle tax revenue in the Bogor regency is appropriate.

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Section: Tax Sanctions On Tax Compliancesupporting

confidence: 81%

Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia

Mukmin

Zuwariah

Kusuma

2020

IJSR

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“…Individuals' conformity to institutional rules is, therefore, more likely to occur if such institutional conformity is perceived to be spread within their cohort or the surrounded society (Bruno, 2019;Torgler, 2005). Hence, operationalising cultural aspects becomes essential in the purpose of understanding the dominant cultural traits predicting society differences in 'norms of governance' including, rule of law, curbing corruption and democratic accountability (Licht et al, 2007).…”

Section: Overview Of the Literature 21 Culture Ad Institutions As Main Roots Of Civic Moralitymentioning

confidence: 99%

Introduction to the special issue on institutions and culture in economic contexts

Andriani

Bruno

2021

Journal of Institutional Economics

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The need of further research on the interlink between culture and institutions has been strongly advocated by economists and institutionalists alike. However, bringing together culture and institutions within an organic framework, though, is a non-trivial operation. This is due to the complexity of the synergies between cultural aspects and institutional devices. This special issue attempts to start filling this gap and to build an ad-hoc systemic platform for disseminating such a debate. To this purpose, it brings together an organic collection of contributions in well-established conceptualisations of both culture and institutions, supported by robust and consistent methodological applications. The essays presented in this work provide consistent evidence and conceptual perspectives supporting the idea that the synergies between cultural and institutional aspects are of paramount importance to understand human behaviour, individuals' choices and societies' patterns. They also improve the theoretical, empirical and methodological understanding of the role of institutions and culture in different geopolitical and socio-economic realms. By doing so, these contributions place this special issue as prelude to further research on the co-evolution of culture and institutions and on its possible implications on different societal aspects, human development and well-being.

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“…In this regard, a comprehensive thorough repair of the Tax Court must be done for reforming the legal system of tax justice institutions in Indonesia. The legal reformation of the Tax Court should not only strengthen the institution but also matters relating to the tax court institution, namely the laws that govern it and aspects of its legal culture (Horodnic, 2018;Bruno, 2019). Furthermore, the legal system theory was proposed by Friedman (1975) who states that the legal system includes three elements, namely legal structure, a legal substance, and legal culture.…”

Section: Reform Of Legal Culturementioning

confidence: 99%

Legal Reformation of Tax Court in Indonesia: Reforming Legal Culture, Institutional and Legislative Aspects

Ispriyarso

Bayuseno

Wahab

2021

Int. J. Criminol. Sociol.

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This research is motivated by the many weaknesses that exist in the Ppajak court in Indonesia. Therefore, this research needs to be carried out with the aim that the tax court in the future will be better, more certain in law, and just. The problem is the reason for reforming the tax court in Indonesia and the way to reform the law on the tax court in Indonesia. The research method used is a statutory, historical, and comparative approach. The result of his research is that the tax court in Indonesia must be reformed because it contains many weaknesses. Furthermore, the findings show that tax court reform must be carried out from the aspects of legislation, institutional and legal culture. Based on the statutory aspect, synchronization of laws must be carried out. Based on the institutional aspect, institutional improvement must be carried out. Based on the aspect of legal culture, this must be done by increasing the morale of the parties. The novelty of this research is that the tax dispute settlement model is found after the tax court becomes a special court within the state administrative court. In conclusion, the tax court in Indonesia still contains many weaknesses, so it must be reformed immediately.

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Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model

Cited by 36 publications

References 42 publications

Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia

Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia

Introduction to the special issue on institutions and culture in economic contexts

Legal Reformation of Tax Court in Indonesia: Reforming Legal Culture, Institutional and Legislative Aspects

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