Economics, Econometrics and Finance
a year ago

Taxpayer Ethics Influence Compliance More Than Behavior in E-Filing Taxes.

International Journal of Application on Economics and Business
Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing
Hendro Lukman, Fanny Andriani Setiawan, Juni Simina

Paper Summary

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The study looked at why some people in Indonesia don't fully comply with their tax obligations even after using e-filing. They found that a person's ethics can influence how well they follow tax rules, but their behavior might not always have the same effect. Specifically, if someone doesn't see many benefits from paying taxes, they might be less likely to comply. The researchers suggest that tax authorities should focus on explaining the advantages of paying taxes to encourage more people to report accurately.