cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jurnal.jagaditha@gmail.com
Editorial Address
Jalan Terompong Nomor 24, Denpasar, Bali
Location
Kota denpasar,
Bali
INDONESIA
Jurnal Ekonomi dan Bisnis Jagaditha
Published by Universitas Warmadewa
ISSN : 23554150     EISSN : 25798162     DOI : 10.22225/jj
Core Subject : Economy,
Economics, Econometrics & Finance
JAGADITHA: Jurnal Ekonomi & Bisnis P-ISSN: 2355-4150, E-ISSN: 2579-8162 is a journal of economic and bussiness published by Management Deparment, Postgraduated Program, Warmadewa University, provides a forum for publishing research articles or review articles. This journal has been distributed by WARMADEWA PRESS started from Volume 1 Number 1 Year 2014 to present. The scope of journal is restricted to the fields of economic and business study. The journal is published twice a year every march and september.
Arjuna Subject : -
Articles 1 Documents
 1 
Search results for , issue "159-178" : 1 Documents clear
The Impact of Cultural Norms on Tax Compliance: A Global Empirical Analysis I Gusti Agung Prama yoga; I Ketut Yadnyana; I Gusti Ayu Made Asri Dwija Putri; I Dewa Nyoman Badera
Jurnal Ekonomi dan Bisnis Jagaditha 159-178
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.159-178

Abstract

This article presents a systematic review of international literature examining the relationship between culture and tax compliance from 2015 to 2025. By adopting a cultural economics approach, the study aims to understand how social norms, collective values, cultural identity, and psychosocial factors shape tax compliance behavior. The search and selection process followed the guidelines of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses Extension for Scoping Reviews (PRISMA-ScR) and the Joanna Briggs Institute (JBI) approach. This process yielded 40 empirical, peer-reviewed articles that met the inclusion criteria. The review's findings show that quantitative studies continue to dominate, with experiments, surveys, and structural models being the primary methods. Recent trends indicate a growing interest in non-economic factors like religious values, social norms, perceptions of fairness, and the influence of institutional structures. The studies also found that the interaction between cultural characteristics and institutional quality plays a crucial role in either encouraging or hindering tax compliance. This review confirms that a culture-based approach can enrich the understanding of tax compliance dynamics, especially in developing countries. It recommends that future research should focus more on the qualitative exploration of local cultures, mapping the interaction between cultural values and trust in institutions, and developing culturally based policies to foster voluntary compliance.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

0000


Reset
Filter By Issues
All Issue Vol. 11 No. 2 (2024): Jurnal Ekonomi dan Bisnis Jagaditha (In Press) Vol. 11 No. 1 (2024): Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA Vol. 8 No. 2 (2021): Jurnal Ekonomi & Bisnis JAGADITHA Vol. 8 No. 1 (2021): Jurnal Ekonomi & Bisnis JAGADITHA Vol. 7 No. 2 (2020): Jurnal Ekonomi & Bisnis JAGADITHA Vol. 7 No. 1 (2020): Jurnal Ekonomi & Bisnis JAGADITHA Vol. 6 No. 2 (2019) Vol. 6 No. 1 (2019) Vol. 5 No. 2 (2018) Vol. 5 No. 1 (2018) Vol. 4 No. 2 (2017): September Vol. 4 No. 1 (2017): Maret Vol. 3 No. 2 (2016): September Vol. 3 No. 1 (2016): Maret 294-306 279-293 269-278 258-268 251-257 239-250 230-238 219-229 210-218 208-221 197-209 190-207 189-196 179-188 174-189 159-178 158-173 147-157 143-158 135-146 134-142 125-134 125-133 113-124 109-124 101-112 94-108 89-100 86-93 74-88 70-85 66-73 64-69 54-65 51-63 37-53 32-50 26-36 18-31 11-25 1-17 1-10 More Issue