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Siti Zahara
Departemen Gizi Fakultas Kesehatan Masyarakat Universitas Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Educational Studies and Research Journal

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Analysis of Factors Affecting Public Tax Liability and Difficulties in Fulfilling Tax Obligations in Indonesia Simangunsong, Samaria; Agustia, Mira; Fitriani, Novi; Zahara, Siti; Aliah, Nur
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/fw3gfe40

Abstract

This study aims to analyze the factors that influence public tax liability and the difficulties in fulfilling tax obligations in Indonesia through a literature review approach. This study is based on various previous studies on taxpayer compliance and noncompliance, which show that psychological, social, economic, and regulatory factors play an important role in determining the amount of tax liability and the public's ability to fulfill it. Factors such as tax awareness, tax knowledge, perceptions of the fairness of the system, the effectiveness of tax services, and the complexity of tax administration have been shown to influence the level of public compliance. In addition, individual economic conditions and the level of trust in the government are also major obstacles to the payment of tax obligations. The results of the literature review show that the difficulties faced by the public generally arise due to complex regulatory changes, low tax literacy, and weak socialization from the tax authorities. This study recommends the need for broader tax education, simplification of the reporting system, and increased transparency of fiscal policies in order to reduce the burden of liabilities and increase tax compliance among the public in Indonesia.
Co-Authors Adzmi Yulistina, Amaliatul Afriani, Indri Agustia, Mira Agustira, Shinta Al Khofifah, Salsabila Alfathir, Mhd Ibra Amanda, Mita Dwi Amarullah, Amarullah Ananta, Donny Andra, Yustina Anggraini, Elya Siska Anggy Saputri Ankardiansyah Pandu Pradana Arsad, Laila Asnil Aidah Ritonga Batubara, Putri Maisyarah Br Karo, Nasrida Delima Sari DEWI SARTIKA Dian Noviana Dini Safira Eginanda Putri, Airani Eko Hary Pudjiwati Fadhilla Maulida Fakhrurriza, Nafila Fanji Wijaya Farwili, Inda Febriana, Ika Fitri, Cinta Atmaditia Fitriani, Novi Fittria Ayu Sahputri Ginting, Olivia Deslovita br Gusniati, Uci Hardiansyah, Rian Hasnida Hayati, Lisa Hendry Jaya, Hendry Indah Mansyur, Nur Intansari, Variena Ismawan, Najwa Rana Julafni, Mia Junias Zulfahmi, Junias Lingga, Imel Betsaida Lufthiani, Lufthiani Mansyur, Nur Indah Marpaung, Yeni Sefti Br Meli Saputri Muhammad Hidayat Muhammad Rivai Munira, Dinda Sri Nisa, Sabila Fatun Normansyah Nur Aliah, Nur Nur Azizah Nurmaisah, Nurmaisah Paisal, Jon Pasaribu, Nuraisyah Pefrianti, Indah Qisthi, Mashallia Raden Mohamad Herdian Bhakti Rahmi Nurrizky Rambe, Wahyudi Risnawati Risnawati Saffera, Rani Sagala, Martha Sutriska Silalahi, Tsalitsa Gunawan Simangunsong, Samaria Sinaga, Gloria Stefany Advenesia Sitanggang, Fitri Romasi Sitepu, Nunung Febriany Siti Kholijah Sri Mulyati Supiyadi, Dedi Syahputri, Nova Kemala Tambun, Tia Rosanna TATI NURHAYATI Tria, Reza Ade Triyanti Triyanti Wardhani, Neng Sri Widia Sari Rusma Wulansari, Cita Reast Yolandafitri Zulvia Yunisa, Melissa Very Yusnita, Ena Zahiroh, Zalfa