Why do taxpayers comply: Evidence from Indonesia

• Main Authors: Yussof, Salwa Hana, Isa, Khadijah, Adriani, Desri Eka, Mohdali, Raihana
• 格式: Conference or Workshop Item
• 語言: English; English
• 出版: Penerbit UMT, Universiti Malaysia Terengganu 2016
• 主題: H Social Sciences (General); HJ2240 Revenue. Taxation
• 在線閱讀: http://irep.iium.edu.my/54873/17/54873.pdf; http://irep.iium.edu.my/54873/18/54873-abstractbook.pdf; http://irep.iium.edu.my/54873/

This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. Five reasons were used - fairness on the distribution of tax burden, fairness of the government in utilising government revenue, peer influence, sa...