Journal of Tax Reform
Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia
Sumarno Manrejo, Tri Yulaeli
Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Abstract
Taxes are the largest contributor to the state revenue in Indonesia, therefore tax compliance is required to meet the revenue target. This research aims to examine and analyze relates to the effect of the correlation between planned behavior of taxpayers and mediating intention to pay taxes on tax compliance in an effort to encourage the growth of state revenues. These research hypotheses are: 1) Taxpayers’ planned behavior has an effect to the tax compliance; 2) Taxpayers’ planned behavior has an effect to the intention to pay taxes; 3) Intention to pay taxes has an impact towards tax compliance and 4) Intention to pay taxes could mediate the influence of taxpayers’ planned behavior against the tax compliance. These research models are mixed method with quantitative approach which strengthened by concurrent triangulation design. This research used SEM-Lisrel as a data analysis method with total sample of 310 respondents who are individual taxpayers in Bekasi, Indonesia that have been reported to the 2021 Annual Tax Return. This research found that: 1) Taxpayers’ planned behavior can improve tax compliance; 2) Taxpayers’ planned behavior will boost the intention to pay taxes; 3) Intention to pay taxes can improve tax compliance; and 4) The intention of taxpayers could be able to mediate taxpayers’ planned behavior towards tax compliance. The implication of this research is that special regulations are needed which ruled the connection between the tax authorities and taxpayers as a harmonious professional bondage because both of them have an unequal interest and it is necessary to examine these taxpayers, both of corporate taxpayers and individual taxpayers in supporting the implementation of self-assessment system in Indonesia.
Keywords
tax compliance model, taxpayer behavior, intention to pay taxes, tax compliance, state revenue, tax protection, taxation in Indonesia
JEL classification
H21, H71, H24References
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Acknowledgements
The accomplishment of this research was fully funded by Bhayangkara University, Greater Jakarta.
The researchers would like to thanks to all the leaders of Bhayangkara University, Greater Jakarta, especially to the Chancellor and Vice Chancellor, Dean and Dean Deputy as well as the Head of LPPM and their staffs who provided fully support to fulfilling this research.
About Authors
Sumarno Manrejo – Doctor of Economic, Lecturer, Faculty of Economics and Business, Universitas Bhayangkara Jakarta Raya (Jl. Harsono RM No. 67 Ragunan Pasar Minggu, Jakarta, Indonesia 12140); ORCID: https://orcid.org/0000-0002-1012-4985, e-mail: sumarno@dsn.ubharajaya.ac.id
Tri Yulaeli – Master of Accounting, Lecturer, Faculty of Economics and Business, Universitas Bhayangkara Jakarta Raya (Jl. Harsono RM No. 67 Ragunan Pasar Minggu, Jakarta, Indonesia 12140); ORCID: https://orcid.org/0000-0002-6844-7402, e-mail: tri.yulaeli@dsn.ubharajaya.ac.id
For citation
Manrejo S., Yulaeli T. Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia. Journal of Tax Reform. 2022;8(3):298–311. doi.org/10.15826/jtr.2022.8.3.123
Article info
Received September 23, 2022; Revised October 19, 2022; Accepted November 10, 2022
DOI: https://doi.org/10.15826/jtr.2022.8.3.123
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