Perceived Determinants of Rental Income Tax Compliance in Eldoret Municipality

This study examines the effect of narcissistic tendencies in social media, tax knowledge, and trust in the government on tax compliance. Voluntary tax compliance is necessary for the government because Indonesia’s highest state revenue comes from taxes. But in reality, the tax compliance rate is still low. This study aimed to examine the factors of social media narcissism, tax knowledge, and trust in the government toward tax compliance. The sample obtained from the online questionnaire is 100 individual taxpayers who routinely report Annual Tax Return and have TIN (Taxpayer Identification Number) is the number given to the taxpayer in tax administration which is used as personal identification of the taxpayer in carrying out his tax rights and obligations. This study has a limited sample located in the city of Jakarta. Jakarta is one of the cities that has the largest millennial generation population in Indonesia. Each individual certainly has different characteristics in each city due to the cultural background of each region. Because this study only took samples in one city, it certainly cannot provide a broad picture of this research. The SEM-PLS method was used to analyze the data The results of this study indicate that Social Media Narcissism has no significant effect on Tax Compliance. Tax Knowledge and Trust in Government have a significant impact on Tax Compliance.

Tax compliance has long been a problem for governments around the world, including Indonesia. Trust in the government can be understood as something reciprocal and reciprocal that must be carried out by both parties, namely the government itself and the community and applies reciprocally. Responsive government that will have an impact on taxpayers, information received by taxpayers, even the attachment of taxpayers to their religion can control taxpayers in acting even in the imposition of sanctions received by taxpayers that affect tax compliance in Indonesia. Trust in government, Knowledge of taxation, this study uses quantitative data using a questionnaire distributed online (google form) to 99 samples registered at KPP Pratama Cikarang. The data collection technique used the accidental sampling technique. The results of the data analysis showed thatTrust in government, Knowledge of taxation, religiosity and perception of tax sanctionspositive and significant effect on the compliance of individuals registered with KPP Pratama Cikarang Keywords:Trust in Government, Knowledge of Taxation, Religiosity, Perception of Tax Sanctions, Tax Compliance DOI: 10.7176/RJFA/13-6-04 Publication date: March 31 st 2022

This study aims to examine the influence of tax morale, perceptions of fairness, trust in government, and tax knowledge on the tax compliance level of Generation Z and Millennials in Palu City. A quantitative approach was employed, utilizing primary data collected through questionnaires distributed to 400 respondents. Data analysis was conducted using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). The results indicate that tax morale and tax knowledge have a positive and significant effect on tax compliance. These findings affirm that higher levels of tax morale and tax knowledge among taxpayers lead to greater compliance with tax obligations. Conversely, perceptions of fairness and trust in government do not significantly affect tax compliance, suggesting that these aspects are not yet strongly perceived by taxpayers as motivating factors for fulfilling tax obligations. Based on these results, the study recommends enhancing tax education for younger generations, strengthening moral values through social programs and tax volunteer initiatives, and improving government transparency and accountability in tax management to build public trust. This research provides valuable insights for developing strategies to increase tax compliance among the younger population, particularly in regional contexts.

This study addresses the persistent problem of low tax compliance among informal Micro, Small, and Medium Enterprises (MSMEs), which undermines fiscal stability and hampers economic development. The primary purpose of the research is to examine the direct effects of tax knowledge and the quality of tax service on tax compliance, as well as to assess whether social norms moderate these relationships among informal MSMEs. Employing a quantitative approach with a cross-sectional survey design, data were collected from owners and managers of informal MSMEs using structured questionnaires. The analysis was conducted using structural equation modeling (SEM) to test the hypothesized relationships and moderation effects. The results indicate that both tax knowledge and the quality of tax service have significant positive effects on tax compliance behavior among informal MSMEs. However, the moderating role of social norms was not supported, as social norms did not significantly influence the relationships between tax knowledge, service quality, and compliance. These findings imply that policy interventions to enhance tax compliance in the informal sector should prioritize educational initiatives and improvements in service quality, rather than relying primarily on social or communal influences. Despite offering important insights, this study is limited by its cross-sectional design, geographically constrained sample, and reliance on self-reported data, which may affect the generalizability and causality of the findings. Future research should consider broader samples, longitudinal approaches, and the inclusion of additional contextual or psychological factors to deepen the understanding of tax compliance behavior among informal MSMEs.

This paper examines whether tax knowledge, tax fairness and trust affect voluntary tax compliance among small and medium enterprises (SMEs). Given the growing budget deficits and debt levels of developing economies, we contend that an understanding of the factors associated with voluntary tax compliance among SMEs could enhance tax revenue mobilization. Although the majority of businesses are SMEs, questions about their tax compliance have become topical among stakeholders due to perceived low levels of compliance, hence, an investigation into the factors underlying their tax compliance behavior is critical for stakeholders, particularly governments and tax authorities. We used a survey-based approach to sample 341 SMEs operating within Ghana’s oil city of Secondi-Takoradi. We employed the structural equation modeling (SEM) technique to analyze the retrieved data. Generally, our empirical results indicate that social factors and behavioral motivations are key determinants of voluntary tax compliance among SMEs in Ghana. Specifically, our results suggest that SMEs’ perception of tax fairness, knowledge about the tax system, and trust in government are significant predictors of voluntary tax compliance. Additionally, we find a significant mediating role of tax fairness in the relationship between tax knowledge and voluntary tax compliance. As governments seek to raise tax revenues and manage public debt, our results provide important insights into social and behavioral factors that could aid in enhancing tax compliance.

This research aimed to examine and analyze the impact of factors affecting tax compliance of individual taxpayers. The populations in this research were individual taxpayers who are registered in KPP (taxpayer office) Pratama, Semarang. The results of this study showed that tax knowledge has a positive effect on tax willingness. Meanwhile tax transparency, trust in government system and law have no effect on tax willingness. Tax knowledge, tax transparency, trust in government and legal systems have no effect on tax compliance. Tax willingness has a positive effect on tax compliance.

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.

To date, many developing countries have continued to implement fiscally decentralized governance systems to respond to the diversified needs of local residents more effectively and to better act in line with the public interest. However, little is known about the fiscal decentralization–trust link. Focusing empirically on the South Korean case, this study examines how financially decentralized governance might increase government trustworthiness not just at the national level, but also at the local level. The results of multilevel regression and panel data analyses partly confirm the results of pro-fiscal decentralization studies in that the growth of local fiscal autonomy is positively and significantly related to public trust in government. Specifically, we find that as fiscal decentralization improves, levels of trust in local government also rise. In addition, our findings show that in terms of having higher levels of public trust in government, the impact of revenue decentralization tends to be greater than that of expenditure decentralization. This evidence implies that allowing local governments to have their own revenue sources rather than expenditure autonomy can be a way to better respond to people’s needs in the long run. Points for practitioners First, as fiscal decentralization improves, levels of trust in local government also rise. Second, allowing local governments to have their own revenue sources rather than expenditure autonomy can be a way to better respond to people’s needs in the long run. Third, government policies should aim to provide benefits to citizens for their own sake, such as by exercising effective delivery or improving the quality of public services and programs that are likely to be viewed positively by constituents. This could encourage citizens to engage with the current public-sector spheres in ways that affect their confidence and expectations of government policies and bureaucrats in a positive manner.

This research analyzes whether tax knowledge and social norms positively influence tax compliance and whether gender differences will moderate their relation. A web-based survey used to spread questionnaires to 145 taxpayers that domiciled in Cikarang. The results revealed that tax knowledge significantly affects tax compliance, but there are no gender differences between tax knowledge and tax compliance. In contrast, social norms positively affect tax compliance, and gender differences also exist between social norms and tax compliance. As there are no gender differences in tax knowledge and tax compliance, socialization can be done with the same approach towards both males and females. However, gender differences in social norms lead to a difference between males and females in their point of view regarding tax. As most of the female internalized norms more than males, therefore a group with the majority of females more efficient in socialization. On the other hand, providing detail information and fact in socialization is more suitable for a male.

This research analyzes whether tax knowledge and social norms positively influence tax compliance and whether gender differences will moderate their relation. A web-based survey used to spread questionnaires to 145 taxpayers that domiciled in Cikarang. The results revealed that tax knowledge significantly affects tax compliance, but there are no gender differences between tax knowledge and tax compliance. In contrast, social norms positively affect tax compliance, and gender differences also exist between social norms and tax compliance. As there are no gender differences in tax knowledge and tax compliance, socialization can be done with the same approach towards both males and females. However, gender differences in social norms lead to a difference between males and females in their point of view regarding tax. As most of the female internalized norms more than males, therefore a group with the majority of females more efficient in socialization. On the other hand, providing detail information and fact in socialization is more suitable for a male.

In Ethiopia, as in some other developing countries, tax noncompliance is a serious challenge facing income tax administration and hindering tax revenue performance. Hence, this study focused on the relationship between the perceptions of equity/fairness, strength of tax authority, lack of ability to pay, perceptions of government spending, enforcement of tax law, tax knowledge, complexity of tax system, and compliance costs are investigated to examine the effect of these independent variables on dependent variable (income tax compliance) in Bahir Dar City Administration of Amhara National Regional State taxpayers. Quantitative research design is used, primary data are collected using structured questionnaire from a sample of 125 taxpayers of the city dwellers, selected using purposive and random sampling. For data analysis descriptive statistics, correlation, and regression analysis techniques are employed. The result of the study indicated that perceptions of equity/fairness, lack of ability to pay, Perceptions of government spending, tax knowledge, complexity of tax system, and compliance costs have a direct and significant effect on income tax compliance while organizational strength of tax authorities and appropriate enforcement of tax law have a direct but insignificant effect on income tax compliance. Out of these variables lack of ability to pay, compliance costs and complexity of the tax system are related negatively with the income tax compliance. Considering the findings of the study, maintaining tax fairness and equity, building capacity of the tax authority, conducting extensive awareness creation programs, and providing social services to the general public is suggested. Keywords: Tax compliance, perceptions of fairness, ability to pay, government spending, tax knowledge, complexity of tax system, and compliance costs. DOI : 10.7176/RJFA/10-23-04 Publication date: December 31 st 2019

This research aims to analyze the influence of motivation, social norms, and trust in the government on tax compliance. The sample research method used in this research is convenience sampling, namely sampling which is carried out randomly by considering the speed of access that can be reached by the researcher. The regression model used in this research is a multiple linear regression model with the help of IBM SPPS 24. The research results show that motivation, social norms and trust in the government have a significant positive effect on tax compliance. Keywords: Motivation, social norms, trust in government, tax compliance

This research is aimed at finding influence of: (1) Taxation knowledge on individual taxpayer’s compliance, (2) Trust in government on individual taxpayer’s compliance, and (3) Both taxation knowledge and trust in government on individual taxpayer’s compliance. The population on this research are 62 employee of PT Usaha Giat Sejahtera. Collecting data using primary data source on the form of questionnaire. This research used some perquisite tests analysis such as normality test, multicolinearity test, and heteroscedasticity test. This research use double linear regression analysis as for the data analysis technique. The research reveal that the taxation knowledge gives positive influence on taxpayer’s compliance. Trust in government did not influence taxpayer’s compliance. Taxation knowledge and trust in government simultaneity show a positive influence.

PurposeThis research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.Design/methodology/approachThe research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.FindingsThe research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.Practical implicationsThis research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.Originality/valueSeveral studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

Intoductions: This study aims to examine the determinants of tax compliance among small and medium enterprises (SMEs) in Indonesia, focusing on the roles of tax literacy, tax knowledge, perceptions of fairness, power, trust, and trust in government. Given the importance of tax compliance can guide policymakers in designing effective tax policies.Methods: The research was conducted using a quantitative approach, collecting data from 349 SME owners across various islands in Indonesia through convenience sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS), allowing for an in-depth examination of the relationships between independent variables and tax compliance.Results: These findings suggest that building trust and employing supportive enforcement strategies are essential for encouraging voluntary compliance among SMEs. Surprisingly, tax literacy, tax knowledge, and perceptions of fairness did not significantly impact compliance, indicating that while these factors may play a role, they are not sufficient drivers of compliance without the presence of trust and authority.Conclutions: Based on these findings, it is recommended that policymakers prioritize strategies that foster trust in government and strengthen relationships between SMEs and tax authorities. Enhanced transparency, communication, and fair enforcement can significantly contribute to improved compliance rates.