Rajagukguk, Sondang Mariani and Sulistianti, Fitri (2011) Religiousity Over Law and Tax Compliance. In: Seminar Nasional “Problematika Hukum dalam Implementasi Bisnis dan Investasi (Perspektif Multidisipliner)” , November 2011, Bandung.
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Abstract
The purpose of this paper is to analyze religiosity as a factor that potentially affects tax compliance when the law is not properly execute. This paper focuses on tax morale and tax compliance and intends to outline alternative theories and empirical findings. It is relevant to analyze tax morale and tax compliance. It has been noted that compliance cannot be explained entirely by the level of enforcement [2]. Indonesia set the levels of audit and penalty so low that most individuals would evade taxes if they were rational because it is unlikely that cheaters will be caught and penalized. Thus, researchers have started to analyze a variety of factors other than detection and punishment. Tax morale might be an important influencing factor for tax compliance and is therefore central to this new research focus. Researchers analyze religiosity as a potential factor that affects tax morale, which we define as the intrinsic motivation to pay taxes. Religiosity has been analyzed using different measurements, such as temples attendance, religious education, being an active member of a temple or a religious organization, perceived religiosity, religious guidance and trust in the temples, controlling for the specific religion of a person to check also whether some religions are more tax compliant than others. In our analysis we use the surveys from workers individually in Bandung. Furthermore, we investigate whether trustworthiness, such as lying (“claiming government benefits to which someone is not entitled”), cheating (“avoiding a fare on public transport”) and buying a stolen product (“buying something you knew was stolen”) also explain tax morale. The empirical findings indicate that religiosity has a significant positive effect on tax morale, even if other determinants, such as corruption, trustworthiness, demographic and economic factors are controlled for.
| Item Type: | Conference or Workshop Item (Paper) |
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| Uncontrolled Keywords: | Tax morale; Tax compliance; Religiosity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 31 Jan 2012 05:02 |
| Last Modified: | 06 Jul 2015 02:34 |
| URI: | http://repository.maranatha.edu/id/eprint/47 |
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