tailieunhanh - Indonesian taxpayers’ compliance: A meta analysis

This research examines the effect of six independent variables: tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit, on the compliance of Indonesian taxpayers through a meta-analysis of previous researches on Indonesian taxpayers' compliance from 2006 to 2016. | http Accounting and Finance Research Vol. 7 No. 3 2018 Indonesian Taxpayers Compliance A Meta-Analysis Ardy1 Ari Budi Kristanto1 Theresia Woro Damayanti1 1 Faculty of Economics and Business Satya Wacana Christian University Indonesia Correspondence Ari Budi Kristanto Faculty of Economics and Business Satya Wacana Christian University Jl Diponegoro no 52-60 Salatiga Indonesia 50711. E-mail Received April 8 2018 Accepted May 2 2018 Online Published May 10 2018 doi URL https Abstract This research examines the effect of six independent variables tax socialization tax knowledge tax awareness tax service quality tax sanction and tax audit on the compliance of Indonesian taxpayers through a meta-analysis of previous researches on Indonesian taxpayers compliance from 2006 to 2016. The purpose of this research is to strengthen the findings of previous research that the variables above affect Indonesian taxpayers compliance. This research obtains empirical evidence that all of the variables above do affect Indonesian taxpayers compliance. By using meta-analysis approach it is concluded that tax socialization tax knowledge tax awareness tax service quality tax sanction and tax audit have both positive and significant relationship either for individual or institutional tax payer s compliance. Theoretically this research enriches the literature and gives a conclusion for previous researches about tax compliance in Indonesia which results were varied. Practically this research gives a clearer picture to the government about factors tax socialization tax knowledge tax awareness tax service quality tax sanction and tax audit that could be improved to increase tax compliance. Keywords meta-analysis taxpayers compliance 1. Introduction Problem Tax compliance is a highly complex phenomenon when viewed from different perspectives and in the taxation realm of Indonesia often causes .