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Source publication
The purpose of this research is to test the dominant factors that affect satisfaction and tax morale from the perspective of tax consultants and contractors in Indonesia. The factors are the religious commitment, trust to the government agency, the democratic system, perception of other taxpayers. The sample of respondents is 60 tax consultants and...
Context in source publication
Context 1
... of respondent's profile include age, gender, religion, marital status, last education, and annual income, in this study which will be described in the table 3 below: Table 4 above shows the religious perceptions of tax consultants and contractors including high category (above 2.31). This means that both groups of respondents have a high religious commitment, both from intrapersonal religious commitment and interpersonal religious commitment. ...
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Citations
... As respostas poderiam variar entre 1 (discordo totalmente) e 5 (concordo totalmente). Os indicadores adotados representavam sua percepção acerca da importância da tributação (Mangoting et al., 2020), sua percepção acerca da conformidade tributária como um ato de cidadania (Helhel & Varshalomidze, 2015) e não algo coercitivo (Augustine & Enyi, 2020), bem como sua percepção acerca da repressão à evasão como um ato injustificável e criminoso (Tjondro, 2018). O Quadro 1 sintetiza as afirmativas empregadas para construção do questionário eletrônico da survey. ...
O presente estudo propõe-se a investigar os fatores que moldam o comportamento de empreendedores em relação à tributação, à luz dos três pilares da teoria institucional preconizados por Scott (2008). Para tanto, utiliza-se uma abordagem mista por meio de uma survey e entrevistas semiestruturadas. Os resultados da survey são analisados com base em princípios da estatística descritiva e indicam a prevalência de dados sociodemográficos como gênero, idade e escolaridade para uma maior moral tributária. Já as entrevistas são interpretadas com base nos pressupostos da análise de conteúdo temática de Bardin (2010) e indicam fatores de influência pertinentes aos três pilares institucionais. No pilar regulatório-instrumental, as decisões de conformidade ou evasão fiscal do público pesquisado foram majoritariamente guiadas pelo risco de detecção. No pilar normativo, os fatores confiança no governo e corrupção assumiram grande destaque. Já no pilar cultural-cognitivo, o patriotismo foi o mais citado. Novos fatores não encontrados previamente na literatura de base emergiram em relação aos três pilares institucionais: confiança na justiça fiscal, educação fiscal e influência familiar, respectivamente. Conclui-se que os resultados expostos ajudam a compreender o desafio da conformidade tributária no setor de telecomunicações brasileiro, de modo que a tributação deixe de representar uma barreira à transformação digital dos negócios no país e sirva de instrumento para uma (re)educação fiscal na relação entre governo e empreendedores.
... In Tjondro (2018) research results show that the satisfaction of consultants affects tax morale. In the research of Martinez-Vazquez et al., (2021) which proves that trust in the government has a positive effect on tax morale. ...
... In the research of Martinez-Vazquez et al., (2021) which proves that trust in the government has a positive effect on tax morale. Meanwhile, on the other hand, Tjondro (2018) finds that trust in the government has no effect on tax morale. Jahnke (2017) states that petty corruption directly reduces tax morale. ...
... The purpose of implementing public services is to provide satisfaction to the community for the services received (Purnawati & Sujana, 2021). In a study by Tjondro (2018) which found satisfaction from tax consultants and democratic factors which are the dominant factors that affect tax morale. This research shows that there is a direct influence of an individual's satisfaction on tax morale. ...
The purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness. As well as testing the effect of the three independent variables on tax awareness through tax morale. The research method used is quantitative with data collection techniques throughquestionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. AmountsampleThe results obtained are as many as 180 respondents as Taxpayer status. The sample was tested for validity and reliability testing as well as hypothesis testing through the SmartPLS software application. The results of hypothesis testing prove that there is a significant direct effect on trust in the Government and perceptions of corruption on tax awareness and a significant indirect effect on trust in the Government and perceptions of corruption on taxpayer compliance through tax awareness. However, there is no significant direct effect on public service satisfaction on tax awareness and no indirect effect on public service satisfaction on taxpayer compliance through tax awareness. From this research it can be concluded that when the government will increase tax morale, the first strategy that must be improved is trust in the Government, then the second is the perception of corruption. And to increase tax awareness through tax morale, what needs to be improved is firstly trust in the government and secondly perceptions of corruption.
... Several studies based on the TPB have established that taxpayers' behaviour is directly predicted by their attitudes towards perceived behavioural control plus subjective norms. Examples of such are Ajzen and Fishbein (1980), Ajzen (1991), Fischer et al. (1992), Chau and Leung (2009), Ramona-Anca and Larissa-Margareta (2013) and Tjondro (2018). Studies such as Ramona-Anca and Larissa-Margareta (2013) and Tjondro (2018) also provide evidence that readiness to comply is related to taxpayers' inner attitude towards honesty and social stigma. ...
... Examples of such are Ajzen and Fishbein (1980), Ajzen (1991), Fischer et al. (1992), Chau and Leung (2009), Ramona-Anca and Larissa-Margareta (2013) and Tjondro (2018). Studies such as Ramona-Anca and Larissa-Margareta (2013) and Tjondro (2018) also provide evidence that readiness to comply is related to taxpayers' inner attitude towards honesty and social stigma. A positive attitude towards taxes would be ensured, as much as individuals perceive tax compliance to be a social norm (Alm et al., 1992). ...
... In particular, Haji and Lalonde (2012) encouraged interreligious contact between different religious groups for stronger interreligious communication because there is compelling evidence that such a relationship has a positive effect on intergroup attitudes. Overall, all the findings are consistent with previous studies, such as Agbetunde et al. (2020), Ajzen and Fishbein (1980), Ajzen (1991), Fischer et al. (1992, Chau andLeung (2009), Ramona-Anca andLarissa-Margareta (2013) and Tjondro (2018), who argued, based on the theory of planned behaviour, that taxpayers' behaviour is directly predicted by their attitudes towards behaviour (here, tax compliance) as well as the perception of subjective norms (here, religious norms). The implication of this new insight from Nigeria is that religious values cannot alone elicit positive tax compliance behaviour in a developing country context of Nigeria, although people are religious. ...
Purpose
This paper aims to investigate the moderating influence of religiosity on the effect of taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria.
Design/methodology/approach
Using a cross-sectional survey design, we collected primary data from 368 owner managers of entrepreneurial firms in Southwest Nigeria using structured questionnaires. Respondents were purposefully selected based on the purposive sampling technique. The data collected with the structured questionnaires were analysed using descriptive and inferential statistics. Two linear regression models were compared.
Findings
Estimations in Models 1 and 2 suggest that taxpayers’ attitudes and religiosity (intra- and interreligiosity) have significant effects on the tax compliance behaviour of firms, but the influence of intrareligiosity is insignificant. Estimations in Model 3 suggest that taxpaying attitudes without the moderating influence of religiosity exerted a significant effect on tax compliance behaviour by 13%, while taxpaying attitudes with the moderating influence of religiosity exerted 17%. Estimations in Model 4 suggest that taxpaying attitudes with the moderating influence of the interreligiosity dimension had a more significant contribution to the changes in tax compliance behaviour than the intrareligious dimension.
Research limitations/implications
From the findings, the following policy implications can be deduced: (i) if taxpayers’ attitudes improved and religiosity was leveraged by the tax authorities, tax compliance behaviour of entrepreneurial firms would be induced in Nigeria; (ii) the consistent positive influence is a strong indication that religious values are critical elements of tax compliance interventions that should be considered by policymakers when designing public policies on tax evasion and avoidance in developing countries.
Originality/value
We bridge the gaps in the literature because our study affirmed that taxes are religiously driven. In addition, the study validates the applicability of theory of planned behaviour in investigating the moderating influence of religiosity on the causality between taxpaying attitude and tax compliance in the developing context.
... The current study contributes to the tax compliance literature in two ways. First, although there are many papers that examine the country-level drivers of tax morale in developing and developed countries [14,15], evidence on South Caucasian countries, particularly Azerbaijan, is scarcer and more limited [16]. Second, the current study extends and complements previous studies on the relationship between life satisfaction and tax morale by testing the mediating effects of institutional trust and financial satisfaction. ...
... A neglected aspect in the related literature is the reverse causality of the association Ref. [40]. The earlier studies mainly tested how tax evasion (or tax morale) affects individual life satisfaction [14,15]. ...
This paper examines the relationship between life satisfaction (measured as the self-reported satisfaction of each individual with their past life and goal achievements) and tax morale (measured as the likelihood of an individual’s intrinsic motivation to pay taxes). Using a large-scale survey dataset from Azerbaijan, it is documented that life satisfaction is positively associated with tax morale. Life satisfaction plays a significant role in increasing tax compliance practices. It is also important to note that there is a positive mediating effect of life satisfaction on tax morale through financial satisfaction and institutional trust. In line with our hypotheses, the results of a series of analyses remain robust to different models. These results imply that a higher level of life satisfaction may increase the proportion of individuals who report the highest tax morale in Azerbaijan. Our findings have policy implications for Azerbaijan and other governments aiming to alleviate high levels of tax evasion.
... Torgler and Murphy (2004) used WVS (1981-1995 on Australian taxpayers to identify key determinants of tax morale as moral beliefs. This finding is supported by Holzinger and Biddle (2016), Oats and Onu (2015) and Tjondro (2018). Vythelingumet al.(2016) found a positive association between "tax morale" and each of fairness, trust (in government, tax authority and legal system), social norms, and fiscal exchange equity. ...
... It comprises of (1) the procedure by which governments are "selected, monitored and replaced"; (2) its capacity to effectively formulate and implement sound policies; and (3) the respect of citizens and the government for the institutions governing social and economic interactions among the two. Perceptions of the citizens about the governance quality in a country have a certain degree of influence on their tax morale based on the principle of reciprocity (Torgler, Schaffner, & Macintyre, 2010;Tjondro, 2018). It comprises of (1) procedure governments are "selected, monitored and replaced"; (2) "capacity to effectively formulate and implement sound policies"; and (3) the respect for institutions governing social and economic interactions among the two. ...
... Moreso, when generalized trust was moderated with governance quality, the study could not get any relationship with tax morale/compliance. Conversely, positions of Tjondro (2018), Torglers (2003, Torgler and Murphy (2004), TorglerSchaffner and Machintyre (2010) are not in agreement with this finding which argued that governance quality significantly influenced tax compliance. ...
The study examined the effect of tax morale on compliance among the self-employed taxpayers, using tax compliance value chain (TCVC) analysis. It adopted the survey research design on taxpayers from selected states in SouthWest , Nigeria. Stratified purposeful sampling technique was used to select the respondents, using a validated questionnaire for data collection. The study found that tax morale had a significant effect on compliance, even at each point on the tax compliance value chain. The study recommended fairness, accountability, transparency and service oriented performance.
... Torgler and Murphy, (2004) used 15 year World Value Survey data on Australian taxpayers to identify key determinants of tax morale to include moral beliefs. This finding is supported by Tjondro (2018). Wenzel (2004) surveyed Australians and concluded that when internalized, social and personal norms served as moderator on the effect of deterrence measures. ...
... Torgler and Schneider (2007) examined attitude of Austrian citizens' towards tax morale using World Value Survey and European Value Survey for its analysis to establish that people's honesty influenced their tax payment. Tjondro (2018) and Torgler (2003) also supported that social factors like trust and pride are not the major determinants of tax morale, but perception of low tax compliance generally among taxpayers would reduce readiness to pay, indicating that peer or social norms had influence on tax morale. selected from three states in South-West Nigeria (Lagos, Oyo and Osun). ...
Tax compliance had been subject of interest to researchers prior to introduction of taxes itself and may continue into the future. Despite incorporation of behavioural factors into the tax compliance economic view, empirical evidences still show inadequacy in the state of knowledge due to complexities in the nature of tax compliance. This study examined effect of sentiment, norms and value on tax compliance of self-employed taxpayers in SouthWest Nigeria. Population comprised 9,381,736 taxpayers in three selected states. Sample size of 500 was purposefully selected with 368 valid return (73.6% response). Data were analysed using descriptive and inferential statistics. The study, from the descriptive analysis, found tax compliance to be more than 30% away from full compliance among self-employed taxpayers in SouthWest Nigeria. Taxpayers were also found to demonstrate high sentiments and personal norms, but displayed low social norms. The study, based on the inferential analysis, found that sentiment, personal norms, social norms and values collectively had significant effect on tax compliance {Adj. R 2 = 0.194, F(4, 367) = 23.044; p < 0.05}. Individually, only sentiments {β = 0.246, t(359) = 4.567, p < 0.05}, personal norms {β = 0.157, t(359) = 2.959, p < 0.05}, and social norms {β = 0.144, t(359) = 2.907, p < 0.05} had significant effects on tax compliance of self-employed taxpayers in SouthWest Nigeria, but value system {β = 0.093, t(359) =1.825, p > 0.05} did not. The study concluded that sentiments, norms and values had effects on the variation in tax compliance of self-employed taxpayers in SouthWest Nigeria. The study recommended, among others, that governments should adopt derivation in the appropriation of tax revenue, give adequate and continuous tax education and enlightenment so as to enhance sentiment induced voluntary tax compliance.
... Social factors like trust and pride were not among major determinants of tax morale, but perception of low tax compliance generally among taxpayers reduced tax morale, indicating that peer or social norms had influence on tax morale. These findings are supported by results in Torgler (2003) and Tjondro (2018). Fakile (2011) examined tax morale among Nigerian taxpayers. ...
... Torgler and Murphy, (2005) adopted data from World Value Survey (1981)(1982)(1983)(1984)(1985)(1986)(1987)(1988)(1989)(1990)(1991)(1992)(1993)(1994)(1995) on Australian taxpayers to identify key determinants of tax morale as moral beliefs. This finding is supported by Tjondro (2018). Similarly, Keenan and Dean (1980) in Palit et al (2013) found that some individuals feel moral justification (though feel it is legally wrong) for persons to evade taxes when public money is spent immorally or wasted. ...
... Hofmann, Hoelzl and Kirchler (2008), Torgler and Schneider (2007) and Vythelingum et al (2016) affirmed that critical areas where social factors manifest are personal norms, social norms and peer influence by revealing that a range of potential economic, social, psychological, political and institutional factors. Meanwhile, Torgler (2003) and Tjondro (2018) did not find social factors to be significant determinants of tax morale. ...
Sustainability of human societies hinges on social contract between the rulers and the ruled, whereby the rulers provide public goods and service for the ruled and the ruled pay tax as the price for the benefits derived. Meanwhile, tax compliance has been an issue of concern from its inception and may continue, as long as government needs funds for its projects. Studies have revealed the inadequacy of tax morale, the driver of tax compliance, in fully explaining tax compliance due to complexities in identifying latter's causative factors. Not many studies have examined this tax morale among self-employed especially in developing country like Nigeria. This study examined tax morale with a view to assessing its predictors among self-employed taxpayer in selected SouthWest Nigeria. It adopted descriptive and survey designs. Population of the study was 9,381,736 potential taxpayers in the jurisdiction. Sample size of 500 was determined using purposive sampling technique for individuals above 18 years. Validated structured questionnaire was used to collect data. The instrument's reliability was measured with Cronbach alpha coefficients ranging from 0.75 to 0.89. Copies of questionnaire were administered with 73.6% response rate. The data were analysed using descriptive and inferential statistics. The study found that the factors examined collectively exerted significant effect on tax morale of self-employed taxpayers in SouthWest Nigeria {Adjusted R 2 = 0.325; F(4, 363) = 242.128, p < 0.05}. Each factor was also found to have significant individual contribution {Sentiment, norms and values: β = 0.285, t(363) = 8.360, p < 0.05; fairness of tax system; β = 0.240, t(363) = 6.812, p < 0.05; attitude: β = 0.354, t(363) = 11.221, p < 0.05; and governance quality and trust in government: β = 0.333, t(363) =10.655, p < 0.05}. The study concluded that sentiment, norms and values, taxpayers' attitude, perception of fairness of tax system, governance quality and trust in government affected tax morale among self-employed taxpayers. The study recommended that governments should ensure taxpayers service paradigm, accountability, transparency and law commitment to enhance tax morale among self-employed.
... Vergiyə verilən mənəvi dəyər insanların hüquqi sistemə (Torgler, 2003) və hökumətə inamından (Torgler, 2003;Torgler, 2004), büdcə vəsaitlərinin effektiv istifadə səviyyəsindən (Özdemir, Çelik və Kara, 2019), həm də ümumilikdə institutsional keyfiyyətdən əhəmiyyətli dərəcədə asılıdır (Frey və Torgler, 2007). Vergi əxlaqı həm də fərdi həyat məmnuniyyətindən asılıdır (Tjondro, 2018). Nadirov və Alıyev (2015), Alıyev və Qasımov (2019) tərəfindən Azərbaycan üçün aparılan empirik tədqiqatlarda da vergidən yayınmaya təsir edən faktorlar içərisində leqal-institutsional amillərin olduqca əhəmiyyətli təsiri aşkar olunmuşdur. ...
Vergi siyasətinin düzgün qurulmasında vergidən yayınmaya qarşı mübarizə mühüm yer tutur. Bu tədqiqatın məqsədi Azərbaycanda insanların vergidən yayınmaya meyilliliyinə təsir edən faktorların empirik metodlar vasitəsilə tədqiq olunması, xüsusilə də fərdlərin həyatdan məmnunluq səviyyəsinin rolunu qiymətləndirməkdir. Tədqiqatın informasiya bazasını sosial sorğu əsasında toplanan statistika təşkil edir. Empirik qiymətləndirmələr ehtimal modellərinə ƏKK metodunun tətbiqi ilə həyata keçirilmişdir. Qiymətləndirmə nəticələri həyat məmnuniyyəti səviyyəsi ilə fərdlərin vergidən yayınmaya meyilliyi arasında parabolik (U formalı) əlaqənin olduğunu göstərir. Qətiyyən qeyri-məmnunluqdan məmnunluğa doğru getdikcə vergidən yayınmaya meyillilik azalır, məmnunluqdan (HM>25) yüksək dərəcədə məmnunluğa doğru isə asılılığın istiqaməti dəyişir, vergidən yayınmaya meyillilik ehtimalı artır. Tədqiqat nəticələri yenidir və vergi əxlaqının təhlil edilməsində əhəmiyyətli rol oynaya bilər. Həyatdan qeyri-məmnun (HM<20), neytral (HM=20) və qismən məmnun (20<HM≤25) qrupların rifahının artırılmasına hədəflənmiş iqtisadi siyasət ölkədə vergidən yayınmaya meyilliliyin azaldılmasına öz töhfəsini verəcək. Açar sözlər: Vergidən yayınma, vergi əxlaqı, həyat məmnuniyyəti, sosial sorğular, Azərbaycan
Taxes are essential for a government to function correctly, because they fund public services and promote long-term growth in a country. Tax morale is a positive attitude toward taxation shaped by extrinsic and intrinsic motivations, including numerous psychological factors. However, these factors are far from completely clear and a better understanding of what drives tax morale can greatly help governments in the design of tax policies and their administration. In this paper we test the novel hypothesis that life satisfaction is one of the psychological aspects affecting tax morale. Using longitudinal data from the World Value Survey, we show that people more satisfied with their own life show higher tax morale. We also provide evidence on the roles played by confidence in government and people's cultural orientation in shaping the relationship between life satisfaction and tax morale. Our findings support the idea that implementing alternative policies that, directly or indirectly, increase tax morale could be politically relevant for helping governments mobilize adequate resources from taxation, given that tax evasion prosecution is far from perfect.
