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Nur Aliah, Nur
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Nursing 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 Abdullah, Noor Marini Haji Adiman, Sumardi Agustia, Mira Aini Nurul Ani Minarni Athaya, Nada Syifa Aurora, Titania Bangun, Dini Febriana Br Darwis DAYU, Wulan Delani, Maisya Dessyana, Dessyana Dewi Maharani, Juana Difta R, Siti Fadila, Zahra Faridani, Mutia Riska Fathiyyatussabillah, Fathiyyatussabillah Fikriyyah, Dinah Fitriani, Novi Franita, Riska Ginting, Lita Hepika Handayani, Pitri Harianty, Savanda Hulu, Yulia Yerni Hartati Iskandar Muda Isnaini, Putri Izzati, Dina Keumala Hayati Khulaili, Barkah Lahat, Mohammad Amas Laia, Masneni Lukna, Yohanes Kevin Maharani, Juana Dewi Marlina Lumbantobing, Suki Marliyanti, Sri Anna Mendrofa, Raja Miranda, Aqilah Mutya Sari, Vianty Nasution, Fadillah Natasya, Rizky Niswa, Khairun Nurfita, Nisa Rizki Nurfitriani, Ditalia Nurhasanah Nurhasanah Nurhayati, St Olii, Nova Yunita Putri Pangga, Ichsan Dwi Panjaitan, Gloria Oktavania Parsi, Citra Amelia Permatasari, Yeni Putri, Riska Afrillia Rahmadayanti, Nabila Ramadani, Mutiara Ramadani, Zahira Naswa Ratnasari, Eka Rezeki, Sri Indah Rizki Nurfita, Nisa Rizkina, Miftha Safana, Alya Safitri, Tsamara Nayla Sarina Br. Barutu, Desy Septika, Edya Nashwa Sholeha, Putri Simangunsong, Samaria Sirait, Netty Julianti Siti Nur Hidayah, Siti Nur Siti Nurani Siti Zahara Sitorus, Atika Zuhra Sudirmanto, Sudirmanto Sukemi Sukemi Suminar, Erni Ratna Syahputri, Andini Tamba, Rani Tampubolon, Merna Gletesya Wa Mina La Isa Wahyuni, Annisa Wan Fachruddin Wati, Della Syaras Yolanda, Nabila Zahrani, Vista