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p-Index From 2021 - 2026
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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Rahmadian, Succi
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Economics, Econometrics & Finance

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EXPLAINING TAX COMPLIANCE COSTS: DOES INFORMATION ASYMMETRY REALLY EXIST? Al Rasyid, Rafi'i Habib; Purani; Winarni, Sri; Rahmadian, Succi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24863

Abstract

Taxpayers bear additional burdens beyond the nominal amount of tax paid, commonly referred to as tax compliance costs. Drawing on information asymmetry theory, this study aims to explore factors that affect tax compliance costs. This study uses convenience sampling techniques to get 122 respondents, entrepreneurs, and independent professionals around Indonesia. Questionnaire sent by word of mouth and social media, using an online questionnaire platform. This study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) the results indicate that tax knowledge, tax information, and tax complexity are significantly associated with tax compliance costs. These findings suggest that low levels of tax knowledge have the potential to increase tax compliance costs. In addition, the complexity of the tax system and unequal access to tax information may further increase the compliance costs. The results of this study provide a basis for policymakers to design a more efficient tax system.
Co-Authors Al Rasyid, Rafi'i Habib Purani Sri Winarni