The Effects of Tax Complexity and Tax Fairness on Tax  

Oleh:

Asnawi, Meinarni

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 16 no. 03 (Sep. 2013), page 217-230.
Topik: Tax complexity; tax fairness; tax compliance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study aims to provide empirical evidence that tax complexity and tax fairness affect tax compliance. This study is conducted using the experimental method, which is designed to have a post-test control group to observe behavioral changes in tax compliance decisions. This experimental method uses 173 participants from a vocational college, which is a part of the Faculty of Economics and Business. Universitas Gadjah Mada, the Master of Economics faculty at the Universitas Cenderawasih Jayapura and participants from a training course in local finance run by the PSKD UGM. The participants are categorized into two groups, they are group A (the experimental group) and group B (the control group). The result of this study shows that tax complexity negatively correlates to tax compliance in the control group, and positively correlates in the experimental group. Tax complexity positively correlates with tax fairness in both the control group and the experimental group. Tax fairness shows a significant and positive correlation with tax compliance in both the control group and the experi­mental group. Tax fairness mediates the relationship between tax complexity and tax compliance. Tax compliance is a psychological factor that essentially contributes to enhancing tax compliance. Tax complex­ity shows indications of noncompliance unless it is subjected to tax fair­ness, when it indicates tax compliance. The tax institutions should pro­vide appropriate explanations related to the taxation system, so the tax­ payers could understand the complexities of the taxation system.

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