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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Fini Anjela Perangin-angin
Calvin Institute of Technology, DKI Jakarta, Indonesia.
Economics, Econometrics & Finance

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Explaining Married Women's Tax Compliance within Indonesia's Family Tax Unit: The Role of Tax Knowledge Evina Sandy; Fini Anjela Perangin-angin
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7198

Abstract

This study analyses the relation between tax knowledge and tax compliance among married women in Indonesia. Specifically, it maps their administrative tax position based on Taxpayer Identification Number (TIN) ownership, Annual Tax Return (ATR) filing, and a special separate filing document (PH/MT). Data were collected from 205 respondents using a cross-sectional survey design. Descriptive and cross-tabulation analyses were used to examine broader administrative patterns. The main regression analysis was conducted on 90 eligible married women. Data were processed using IBM SPSS Statistics through reliability testing, descriptive statistics, cross-tabulation, Pearson correlation, ordinary least squares regression, and sensitivity analysis. The results showed that tax knowledge is positively associated with tax compliance in the main regression models. However, the sensitivity analysis indicated that this relation weakens when extreme residuals were excluded. Most married women in the sample had their own TIN, but PH/MT reporting pre- and during the Coretax era remained very minimal. This evidence suggests that tax compliance cannot be understood solely in terms of individual compliance but must be linked to the complexity of the family tax unit system. It contributes to a gendered tax compliance literature and has practical implications for tax education for married women in the Coretax era.
Co-Authors Evina Sandy