{"id":12166,"date":"2023-06-21T11:10:58","date_gmt":"2023-06-21T04:10:58","guid":{"rendered":"https:\/\/pratamainstitute.com\/what-determines-the-tax-compliance-intention-of-individual-taxpayers-receiving-covid-19-related-benefits-insights-from-indonesia\/"},"modified":"2023-06-21T11:10:58","modified_gmt":"2023-06-21T04:10:58","slug":"what-determines-the-tax-compliance-intention-of-individual-taxpayers-receiving-covid-19-related-benefits-insights-from-indonesia","status":"publish","type":"post","link":"https:\/\/staging.pratamainstitute.com\/en\/what-determines-the-tax-compliance-intention-of-individual-taxpayers-receiving-covid-19-related-benefits-insights-from-indonesia\/","title":{"rendered":"What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia"},"content":{"rendered":"

Prianto Budi Saptono<\/strong>
\nDepartment of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok, Indonesia,<\/p>\n

Ismail Khozen<\/strong>
\nDepartment of Tax Policy, Pratama Institute for Fiscal and Governance Studies, South Jakarta, Indonesia<\/p>\n

Abstract<\/strong><\/p>\n

Purpose<\/strong> \u2013 Even as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with
\nthe law.<\/p>\n

Design\/methodology\/approach<\/strong> \u2013 Individual taxpayers in Indonesia<\/a> (N 5 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.<\/p>\n

Findings<\/strong> \u2013 The results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.<\/p>\n

Originality\/value<\/strong> \u2013 In addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.<\/p>\n

Keywords<\/strong> Individual taxpayer, COVID-19 pandemic, Tax compliance intention, Perceived fiscal exchange,
\nTax morality<\/p>\n

Doi: https:\/\/doi.org\/10.1108\/IJSSP-02-2023-0045<\/a><\/p>\n

Individual Taxpayer<\/a><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Prianto Budi Saptono Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok, Indonesia, Ismail Khozen Department of Tax Policy, Pratama Institute for Fiscal and Governance Studies, South Jakarta, Indonesia Abstract Purpose \u2013 Even as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains […]<\/p>\n","protected":false},"author":4,"featured_media":11098,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"2","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"sidebar-new","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"topbottom","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"d\/m\/Y","show_post_category":"1","show_post_reading_time":"1","post_reading_time_wpm":"300","show_zoom_button":"1","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"1","show_post_related":"1","show_inline_post_related":"1"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":"864","hide":""},"jnews_override_bookmark_settings":{"override_bookmark_button":"0","override_show_bookmark_button":"0"},"jnews_social_meta":{"fb_title":"","fb_description":"","fb_image":"","twitter_title":"","twitter_description":"","twitter_image":""},"jnews_override_counter":{"override_view_counter":"0","view_counter_number":"0","override_share_counter":"0","share_counter_number":"0","override_like_counter":"0","like_counter_number":"0","override_dislike_counter":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[864],"tags":[952,953,955,954],"coauthors":[408],"class_list":["post-12166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-journal","tag-covid-19-en","tag-individual-taxpayer-en","tag-pratama-institute-for-fiscal-and-governance-studies-en","tag-tax-compliance-en"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/posts\/12166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/comments?post=12166"}],"version-history":[{"count":0,"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/posts\/12166\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/media\/11098"}],"wp:attachment":[{"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/media?parent=12166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/categories?post=12166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/tags?post=12166"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/staging.pratamainstitute.com\/en\/wp-json\/wp\/v2\/coauthors?post=12166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}