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All Journal Jurnal Ilmiah Akuntansi Kesatuan Balance: Journal of Islamic Accounting
Purwiyanti, Deviana Wahyu
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Economics, Econometrics & Finance

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Tax Reform Elements and Taxpayer Compliance: The Moderating Role of Tax Consultants in Indonesia Laksito, Herry; Purwiyanti, Deviana Wahyu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4576

Abstract

Tax revenue constitutes the primary source of state funding in Indonesia, yet persistent shortfalls in collection and low taxpayer compliance remain significant challenges, particularly among individual taxpayers. Comprehensive tax reforms have been implemented to enhance organizational structure, human resource quality, information technology and databases, business processes, and regulatory effectiveness, aiming to foster voluntary compliance. However, the intermediary role of tax consultants in interpreting and applying these reforms introduces complexity, with limited understanding of how they moderate reform impacts. This study examines the influence of each tax reform element on individual taxpayer compliance, with the role of tax consultants as a moderating variable. Employing a case study approach at the Central Java I Regional Tax Office, data were collected through questionnaires from individual taxpayers and analyzed using Structural Equation Modeling. Results indicate that all five reform elements positively and significantly affect taxpayer compliance. The role of tax consultants strengthens the effects of organizational restructuring and human resource quality, shows no significant moderation on information technology and business process quality, and unexpectedly weakens the influence of regulatory effectiveness. These findings imply that tax authorities should prioritize human-centered reforms alongside accelerated digitalization to promote independent compliance.
Good Corporate Image, Good Taxpayer? An Investigation Of The Impact Of Corporate Reputation On Tax Compliance Behavior Purwiyanti, Deviana Wahyu; Laksito, Herry
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol. 6 No. 2 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i2.11565

Abstract

This study aims to examine the effect of corporate reputation on taxpayer compliance, with company size as a moderating variable. Using the Moderated Regression Analysis (MRA) method, this study focuses on companies named as recipients of the Most Tax-Friendly Corporate Country Contributor Award in 2020. These companies were selected for their reputation for good tax compliance. This study covers the period from 2020 to 2024, with the aim of exploring how corporate reputation affects tax compliance, as well as how company size can strengthen this influence. The results show that corporate reputation has a positive and significant influence on taxpayer compliance. Furthermore, company size is proven to strengthen the relationship between reputation and tax compliance. These findings provide new insights for tax policy and company managers to pay more attention to company reputation and size in an effort to improve tax compliance.
Co-Authors Herry Laksito