Enhancing tax education effectiveness through technology-based media and social change: a study on tax compliance among individual taxpayers
Article Sidebar
Published:
Feb 28, 2024
Keywords:
Mixed-methods Research, Social Change, Tax Compliance, Tax Education, Technology-based Media
Section
Economy
Statistics Article
Article View : 66 Times
Main Article Content
Abstract
This study focuses on the effectiveness of tax education utilizing technology-based media and the impact of social change on tax compliance among individual taxpayers. The research was conducted at various Tax Service Offices in Indonesia. The aim of this study is to analyze the influence of technology-based tax education and social change on tax compliance levels and tax revenue. The objective of this quantitative research is to examine the relationship between technology-based tax education, social change, and tax compliance levels, aiming to provide insights into improving tax compliance strategies. This study employed a mixed-methods approach, combining surveys and interviews for data collection. Quantitative data were analyzed using statistical tools, while qualitative data underwent thematic analysis to explore the nuances of taxpayer behavior in response to technology-based tax education and social change. Data collection took place from September to October 2023. The analysis revealed a significant positive correlation between technology-based tax education, social change, and tax compliance levels among individual taxpayers. The study demonstrated that effective tax education strategies utilizing technology-based media can enhance tax compliance rates. The findings suggest that utilizing technology-based media for tax education, coupled with addressing social changes, can positively impact tax compliance among individual taxpayers.
Downloads
Download data is not yet available.
Article Details
How to Cite
Simanullang, T. ., Hendrian, H. and Siolemba Patiro, S. P. . (2024) “Enhancing tax education effectiveness through technology-based media and social change: a study on tax compliance among individual taxpayers”, Jurnal Mantik, 7(4), pp. 3836-3844. doi: 10.35335/mantik.v7i4.4875.
References
Allioui, H., & Mourdi, Y. (2023). Exploring the Full Potentials of IoT for Better Financial Growth and Stability: A Comprehensive Survey. Sensors, 23(19), 1–68. https://doi.org/10.3390/s23198015
Alshira’h, A. F., Magablih, A. M., & Alsqour, M. (2021). The effect of tax rate on sales tax compliance among Jordanian public shareholding corporations. Accounting, 7(4), 883–892. https://doi.org/10.5267/j.ac.2021.1.020
Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration - A systematic review. Government Information Quarterly, 39(4), 1–15. https://doi.org/10.1016/j.giq.2022.101754
Baudot, L., Johnson, J. A., Roberts, A., & Roberts, R. W. (2020). Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior. Journal of Business Ethics, 163(2), 197–215. https://doi.org/10.1007/s10551-019-04227-3
Collington, R. (2022). Disrupting the Welfare State? Digitalisation and the Retrenchment of Public Sector Capacity. New Political Economy, 27(2), 312–328. https://doi.org/10.1080/13563467.2021.1952559
De Clercq, B. (2021). Tax literacy: what does it mean? Meditari Accountancy Research, 31(3), 501–523. https://doi.org/10.1108/MEDAR-04-2020-0847
Djajanti, A. (2020). Developing the voluntary taxpayer compliance: The scale of the tax authority’s power, trust and the fairness of the tax system. Indonesian Journal of Business and Entrepreneurship, 6(1), 86–96. https://doi.org/10.17358/ijbe.6.1.86
e Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7(1), 1–23. https://doi.org/10.1186/s40854-021-00234-4
Gabriel, I. A., Igbekoyi, Esther, O., Dagunduro, & Emmanuel, M. (2023). Good Governance and Tax Compliance among SMEs in Nigeria: A Moderating Role of Socio-economic Factors. International Journal of Economics, Business and Management Research, 07(02), 69–92. https://doi.org/10.51505/ijebmr.2023.7207
Gangl, K., & Torgler, B. (2020). How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy. Social Issues and Policy Review, 14(1), 108–151. https://doi.org/10.1111/sipr.12065
Hanapi, A. M. (2022). the Impact of Tax Education Programs on Tax Compliance Among Teachers in Malaysia. South East Asia Journal of Contemporary Business, Economics and Law, 26(2), 56–63.
Mellado-Silva, R., Faundez-Ugalde, A., & Lobos, M. B. (2020). Learning tax regulations through rules-based chatbots using decision trees: A case study at the time of COVID-19. Proceedings - International Conference of the Chilean Computer Science Society, SCCC, 1–8. https://doi.org/10.1109/SCCC51225.2020.9281267
Mohammed, H., & Tangl, A. (2023). Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain. Journal of Risk and Financial Management, 17(1), 1–17. https://doi.org/10.3390/jrfm17010005
Mu, R., Fentaw, N. M., & Zhang, L. (2022). The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia. Sustainability (Switzerland), 14(10), 1–22. https://doi.org/10.3390/su14106105
Muceke, M. E., & Abdul, F. (2021). Technological tax reforms and tax compliance among small and medium enterprises in Nyeri County. International Academic Journal of Economics and Finance, 3(7), 198–220. https://iajournals.org/articles/iajef_v3_i7_198_220.pdf
Musimenta, D. (2020). Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda. Cogent Business and Management, 7(1), 1–19. https://doi.org/10.1080/23311975.2020.1812220
Nobert, O., David, N., & Robert, O. O. (2020). The challenges affecting tax collection in Nigerian informal economy: Case study of Anambra State. Journal of Accounting and Taxation, 12(2), 61–74. https://doi.org/10.5897/jat2020.0388
Olaniyi, O. O., Ayoola, T. J., Wright, O., Aregbesola, O. D., & Kolawole, P. E. (2023). Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach. International Journal of Applied Economics, Finance and Accounting, 17(1), 117–126. https://doi.org/10.33094/ijaefa.v17i1.1088
Paleka, H., & Vitezi?, V. (2023). Tax Compliance Challenge through Taxpayers’ Typology. Economies, 11(9), 1–17. https://doi.org/10.3390/economies11090219
Prastiwi, D., & Diamastuti, E. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management, 16(8), 1–15. https://doi.org/10.3390/jrfm16080375
Remitasari, A., & Fenton, A. J. (2021). Public Perception on The Implementation of Tax Amnesty Program. Journal of Communication & Public Relations, 1(1), 16. https://doi.org/10.37535/105001120213
Sebele-Mpofu, F. Y., Mashiri, E., & Korera, P. (2021). Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe. Accounting, Economics and Law: A Convivium, 1–47. https://doi.org/10.1515/ael-2021-0026
Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain technology application for value-added tax systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 1–27. https://doi.org/10.3390/joitmc6040156
Shiferaw, N., & Tesfaye, B. (2020). Determinants of Voluntary Tax Compliance (The Case Category A and B Taxpayers in Dire Dawa Administration). International Journal of Scientific and Research Publications (IJSRP), 10(06), 982–996. https://doi.org/10.29322/ijsrp.10.06.2020.p102119
Sutrisno, T., & Dularif, M. (2020). National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study. Cogent Business and Management, 7(1), 1–20. https://doi.org/10.1080/23311975.2020.1772618
Tambunan, M. R. U. D., & Rosdiana, H. (2020). Indonesia Tax Authority Measure on Facing the Challenge in Taxing Digital Economy. The International Technology Management Review, 9(1), 1–10. https://doi.org/10.2991/itmr.k.200203.001
Ullah, F., Ullah, H., & Jan, S. (2021). Factors Affecting Individual Taxpayer Compliance Behavior: A Khyber Pakhtunkhwa Stakeholders Perspective. Iqra Journal of Business & Management, 5(2), 19–53.
Alshira’h, A. F., Magablih, A. M., & Alsqour, M. (2021). The effect of tax rate on sales tax compliance among Jordanian public shareholding corporations. Accounting, 7(4), 883–892. https://doi.org/10.5267/j.ac.2021.1.020
Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration - A systematic review. Government Information Quarterly, 39(4), 1–15. https://doi.org/10.1016/j.giq.2022.101754
Baudot, L., Johnson, J. A., Roberts, A., & Roberts, R. W. (2020). Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior. Journal of Business Ethics, 163(2), 197–215. https://doi.org/10.1007/s10551-019-04227-3
Collington, R. (2022). Disrupting the Welfare State? Digitalisation and the Retrenchment of Public Sector Capacity. New Political Economy, 27(2), 312–328. https://doi.org/10.1080/13563467.2021.1952559
De Clercq, B. (2021). Tax literacy: what does it mean? Meditari Accountancy Research, 31(3), 501–523. https://doi.org/10.1108/MEDAR-04-2020-0847
Djajanti, A. (2020). Developing the voluntary taxpayer compliance: The scale of the tax authority’s power, trust and the fairness of the tax system. Indonesian Journal of Business and Entrepreneurship, 6(1), 86–96. https://doi.org/10.17358/ijbe.6.1.86
e Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7(1), 1–23. https://doi.org/10.1186/s40854-021-00234-4
Gabriel, I. A., Igbekoyi, Esther, O., Dagunduro, & Emmanuel, M. (2023). Good Governance and Tax Compliance among SMEs in Nigeria: A Moderating Role of Socio-economic Factors. International Journal of Economics, Business and Management Research, 07(02), 69–92. https://doi.org/10.51505/ijebmr.2023.7207
Gangl, K., & Torgler, B. (2020). How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy. Social Issues and Policy Review, 14(1), 108–151. https://doi.org/10.1111/sipr.12065
Hanapi, A. M. (2022). the Impact of Tax Education Programs on Tax Compliance Among Teachers in Malaysia. South East Asia Journal of Contemporary Business, Economics and Law, 26(2), 56–63.
Mellado-Silva, R., Faundez-Ugalde, A., & Lobos, M. B. (2020). Learning tax regulations through rules-based chatbots using decision trees: A case study at the time of COVID-19. Proceedings - International Conference of the Chilean Computer Science Society, SCCC, 1–8. https://doi.org/10.1109/SCCC51225.2020.9281267
Mohammed, H., & Tangl, A. (2023). Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain. Journal of Risk and Financial Management, 17(1), 1–17. https://doi.org/10.3390/jrfm17010005
Mu, R., Fentaw, N. M., & Zhang, L. (2022). The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia. Sustainability (Switzerland), 14(10), 1–22. https://doi.org/10.3390/su14106105
Muceke, M. E., & Abdul, F. (2021). Technological tax reforms and tax compliance among small and medium enterprises in Nyeri County. International Academic Journal of Economics and Finance, 3(7), 198–220. https://iajournals.org/articles/iajef_v3_i7_198_220.pdf
Musimenta, D. (2020). Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda. Cogent Business and Management, 7(1), 1–19. https://doi.org/10.1080/23311975.2020.1812220
Nobert, O., David, N., & Robert, O. O. (2020). The challenges affecting tax collection in Nigerian informal economy: Case study of Anambra State. Journal of Accounting and Taxation, 12(2), 61–74. https://doi.org/10.5897/jat2020.0388
Olaniyi, O. O., Ayoola, T. J., Wright, O., Aregbesola, O. D., & Kolawole, P. E. (2023). Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach. International Journal of Applied Economics, Finance and Accounting, 17(1), 117–126. https://doi.org/10.33094/ijaefa.v17i1.1088
Paleka, H., & Vitezi?, V. (2023). Tax Compliance Challenge through Taxpayers’ Typology. Economies, 11(9), 1–17. https://doi.org/10.3390/economies11090219
Prastiwi, D., & Diamastuti, E. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management, 16(8), 1–15. https://doi.org/10.3390/jrfm16080375
Remitasari, A., & Fenton, A. J. (2021). Public Perception on The Implementation of Tax Amnesty Program. Journal of Communication & Public Relations, 1(1), 16. https://doi.org/10.37535/105001120213
Sebele-Mpofu, F. Y., Mashiri, E., & Korera, P. (2021). Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe. Accounting, Economics and Law: A Convivium, 1–47. https://doi.org/10.1515/ael-2021-0026
Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain technology application for value-added tax systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 1–27. https://doi.org/10.3390/joitmc6040156
Shiferaw, N., & Tesfaye, B. (2020). Determinants of Voluntary Tax Compliance (The Case Category A and B Taxpayers in Dire Dawa Administration). International Journal of Scientific and Research Publications (IJSRP), 10(06), 982–996. https://doi.org/10.29322/ijsrp.10.06.2020.p102119
Sutrisno, T., & Dularif, M. (2020). National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study. Cogent Business and Management, 7(1), 1–20. https://doi.org/10.1080/23311975.2020.1772618
Tambunan, M. R. U. D., & Rosdiana, H. (2020). Indonesia Tax Authority Measure on Facing the Challenge in Taxing Digital Economy. The International Technology Management Review, 9(1), 1–10. https://doi.org/10.2991/itmr.k.200203.001
Ullah, F., Ullah, H., & Jan, S. (2021). Factors Affecting Individual Taxpayer Compliance Behavior: A Khyber Pakhtunkhwa Stakeholders Perspective. Iqra Journal of Business & Management, 5(2), 19–53.
Copyright and Licensing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.