Objective: This study will examine how the government and citizens view taxes as a collective action in state governance for Decent work and economic growth (SDG 8) goal. Method: This research used questionnaires with a purposive random sampling method to collect data, and the data was tested using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) analysis. Results and Discussion: The results of the goodness of fit test of the three research areas show a significant value. The SEM-PLS analysis of hypothesis model testing results shows that all hypotheses are accepted in all three cities, but there are 3 hypotheses were rejected in one of the cities. The results of this study show a strong causal relationship between high levels of local tax payment compliance in the context of collective action. The Taxpayer Awareness variable influences the Taxpayer Compliance variable in Madiun and Mojokerto cities; however, in Probolinggo City, Taxpayer Compliance is influenced by Collaborative Governance. Increasing tax compliance is crucial for socio-economic development and contributes to the SDG 8 goal. Research Implications: Furthermore, the results showed that tax compliance is still in the low category. This challenges local governments to increase public awareness of the importance of paying taxes. Therefore, further research is needed to determine the collective action in increasing tax compliance warranted to achieve Indonesia's target of tax ratio rate.
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