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

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