Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August

Explaining Married Women's Tax Compliance within Indonesia's Family Tax Unit: The Role of Tax Knowledge

Evina Sandy (Calvin Institute of Technology, DKI Jakarta, Indonesia.)
Fini Anjela Perangin-angin (Calvin Institute of Technology, DKI Jakarta, Indonesia.)



Article Info

Publish Date
24 Aug 2026

Abstract

This study analyses the relation between tax knowledge and tax compliance among married women in Indonesia. Specifically, it maps their administrative tax position based on Taxpayer Identification Number (TIN) ownership, Annual Tax Return (ATR) filing, and a special separate filing document (PH/MT). Data were collected from 205 respondents using a cross-sectional survey design. Descriptive and cross-tabulation analyses were used to examine broader administrative patterns. The main regression analysis was conducted on 90 eligible married women. Data were processed using IBM SPSS Statistics through reliability testing, descriptive statistics, cross-tabulation, Pearson correlation, ordinary least squares regression, and sensitivity analysis. The results showed that tax knowledge is positively associated with tax compliance in the main regression models. However, the sensitivity analysis indicated that this relation weakens when extreme residuals were excluded. Most married women in the sample had their own TIN, but PH/MT reporting pre- and during the Coretax era remained very minimal. This evidence suggests that tax compliance cannot be understood solely in terms of individual compliance but must be linked to the complexity of the family tax unit system. It contributes to a gendered tax compliance literature and has practical implications for tax education for married women in the Coretax era.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...