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All Journal JRMSI - Jurnal Riset Manajemen Sains Indonesia IRJE (Indonesian Research Journal in Education) Journal of Education Technology OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Buana Ilmu Edukasi IPS Jurnal Ilmiah Akuntansi Kesatuan These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Journal for Lesson and Learning Studies JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati International Journal Administration, Business & Organization Dinamika Pendidikan
Disman
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology Dewantara, Bachtiar; Nugraha; Disman; Sari, Maya; Ramdhany, Muhamad Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4017

Abstract

This study aims to analyze the effects of various behavioral biases on corporate tax compliance in Indonesia and examine the moderating roles of cultural variation and digital technology. A quantitative approach was used, with data collected through a questionnaire distributed to 384 corporate taxpayers across Indonesia using proportional random sampling. The analysis was conducted using Partial Least Squares (PLS) and moderation regression techniques. The results show that optimism bias and fairness perception significantly influence corporate tax compliance, while status quo bias, heuristic bias, and framing effect do not. Cultural variation and digital technology moderate the effects of certain behavioral biases, highlighting the role of social and digital contexts in shaping tax-related decisions. These findings suggest that taxpayer behavior is not solely rational but also influenced by psychological and contextual factors. The study offers theoretical insights by integrating behavioral economics with contextual moderators in tax compliance behavior. Practically, it suggests that tax authorities should leverage behavioral insights and digital technologies to enhance compliance strategies. This research uniquely contributes by examining the intersection of behavioral biases, cultural variation, and digital technology in the context of corporate tax compliance in Indonesia.
Co-Authors Abdul Azis Wahab Amalia Nabila Salim Anik Widiastuti Atep Sujana Baskara, Agus Dewantara, Bachtiar Dodi Eeng Ahman, Eeng Fajar Utomo, Fajar Hema Halimatusyadiah Heny Hendrayati Herlianti, Elva Ikaputera Waspada Imas Purnamasari Ismaul Fitroh Kokom Komalasari Latif, Brilian Sejatining Listiana, Amalia M. Arief Ramdhany Mamat Ruhimat, Mamat Maula, Afief Maula Novendra Maya Sari MUHAMMAD YUSUF Munawar, Asep Nana Supriatna Nugraha Rismawati, Dede Saripudin, Didin Siti Nurbayani Suryana Syarif Alamsyah Wahyu Sopandi Yasir Maulana Yayat Supriyatna