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All Journal Sahmiyya: Jurnal Ekonomi dan Bisnis Jurnal Inovasi Pajak Indonesia
Khori Furqon, Imahda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Pengaruh Faktor Sosial dan Budaya Terhadap Kepatuhan Pajak di Negara-Negara Berkembang: Analisis Kualitatif dalam Konteks Globalisasi. Nawangsih, Alfiana; Khori Furqon, Imahda; Dewi Ayu Ningtyas, Jilma
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 3, No 1 Mei 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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Abstract

This research aims to analyze the influence of social and cultural factors on tax compliance in developing countries in the context of globalization. The research results show that social and cultural factors influence tax compliance in developing countries. Several social factors that influence tax compliance include the level of public trust in the government, the level of corruption, and the level of public participation in decision making. Meanwhile, cultural factors that influence tax compliance include the values ​​held by society related to the obligation to pay taxes, such as the values ​​of justice and social responsibility. In the context of globalization, social and cultural factors can also be influenced by external factors such as the influence of culture and values ​​from developed countries. Therefore, governments in developing countries need to pay attention to social and cultural factors in formulating tax policies that can increase the level of taxpayer compliance
Tax Collection Challenges and Strategic Approaches to Enhancing Taxpayer Awareness Setiana, Ariska; Khori Furqon, Imahda
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.137

Abstract

Purpose – This paper aims to reconceptualise the general state of tax collection dilemmas. It also aims to reconceptualise taxpayers' consciousness. It does this by understanding how and why current compliance measures often fail in the long run. The study looks at how administrative efficiency and taxpayer compliance are connected. Design/methodology/approach – Contemporary research on tax compliance and taxpayer knowledge is characterised and synthesised through a qualitative systematic literature review with thematic content analysis. Findings – The analysis reveals that the challenges associated with tax collection stem from more than just technical aspects. They are also influenced by factors such as fairness, trust, and the quality of governance. Taxpayer awareness is a multidimensional feature driven by behavioural and social dynamics in addition to information. The findings indicate that certain policy measures, such as isolated prevention, education or reforms, may only achieve limited and short-term effectiveness. When designed alongside administrative design, behavioural insights and institutional legitimacy, compliance is more robust. Originality/value – The paper originality lies in its development of a multidimensional concept, integrating administrative, behavioural and institutional perspectives. The research combines existing theories of compliance with recent empirical discoveries. It does this in order to describe durable contradictions in earlier tax research. It also raises issues with one-sided solutions to tax reform. Research Implications – The framework is intended to serve as a platform for empirical studies. It is also intended to support putative practices. These practices focus on legitimacy, engagement, and enduring compliance.
Co-Authors Dewi Ayu Ningtyas, Jilma Nawangsih, Alfiana Setiana, Ariska