East Asian Journal of Multidisciplinary Research (EAJMR)
Vol. 2 No. 7 (2023): July 2023

Antecedents of Individual Taxpayer Compliance: A Social Norm Perspective

Kahfi Fikrianoor (Universitas Ahmad Dahlan)
Amir Hidayatulloh (Universitas Ahmad Dahlan)



Article Info

Publish Date
30 Jul 2023

Abstract

The purpose of this research is to analyze the antecedents of taxpayer compliance in terms of social rules. The population of this study is made up of individual taxpayers in Indonesia. The sampling technique uses purposive sampling, with the criteria being that individual taxpayers have a taxpayer identification number. Data collection is done by distributing questionnaires with the help of Google Forms. Data analysis uses Partial Least squares with the help of the WarpPLS tool. This study obtained the results that taxpayer compliance was influenced by personal norms and perceptions of justice, where perceptions of justice were influenced by personal norms. This study also proves that personal norms are a mediating variable, both between descriptive norms, indicative norms, and subjective norms on taxpayer compliance. In addition, this study also found that perceptions of justice mediate the relationship between trust in the government and taxpayer compliance.

Copyrights © 2023






Journal Info

Abbrev

eajmr

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

East Asian Journal of Multidisciplinary Research (EAJMR) is a scientific multidisciplinary research journal published by Yayasan Pendidikan Penelitian Pengabdian Algero. The aim of this journal publication is to disseminate the research results, conceptual thoughts, improved research methodologies ...