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All Journal Journal of State Economic Research
Kho Petrus
Tarumanagara University, Indonesia
Economics, Econometrics & Finance

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Tax Compliance Beyond Deterrence: The Role of Tax Morale and Institutional Trust Kho Petrus; Haris Maupa; Indra Widjaja
Journal of State Economic Research Vol. 2 No. 1 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/jser.v2i1.494

Abstract

Traditional tax compliance models systematically overemphasize strict deterrence mechanisms, leaving a persistent theoretical blind spot regarding exactly how intrinsic motivation and institutional relationships shape taxpayer behavior without direct administrative enforcement. This study conducted an integrative literature review across diverse institutional contexts to evaluate the distinct mechanisms underlying enforced and voluntary compliance outcomes. The analysis reveals that while deterrence remains necessary for externally enforced compliance, its explanatory capacity is fundamentally limited. Tax morale functions as an essential internal motivational mechanism, yet it requires specific complementary conditions to influence actual behavior effectively. Furthermore, institutional trust acts as a critical relational catalyst that directly supports this moral commitment by establishing stable perceptions of administrative fairness and legitimacy. The novelty lies in conceptualizing these mechanisms as a complementary multidimensional framework rather than competing models, providing practical pathways for revenue authorities to shift economic policy interventions from coercive enforcement toward cooperative institutional governance frameworks universally.
Co-Authors Haris Maupa Indra Widjaja