Aims: The purpose of this study is to examine the impact of Accountants’ Professional Dedication, Whistleblowing Mechanism, and Modernization of Tax Administration System on Taxpayer Compliance among practicing accountants in Accounting Firms in Indonesia.
Methodology: This research utilizes a Quantitative Method with multiple regression analysis using statistical data analytics software SPSS. The primary data for this study was collected through a Google Form questionnaire from 87 practicing accountants employed at Accounting Firms.
Results: The findings suggest that Accountants’ Professional Commitment and Tax Administration System Modernization do not affect Taxpayer Compliance, whereas the Whistleblowing Mechanism does have an influence on it. In simultaneous testing, all three independent variables studied collectively demonstrate a positive effect on the dependent variable.
Conclusion and Suggestion: This research outcome aims to provide practical insights, offer recommendations for government policy considerations, serve as educational material concerning the role of practicing accountants in improving Taxpayer Compliance, and serve as an academic resource for future researchers.
Author(s) Details:
Feber Sormin
Universitas Mercu Buana, Jl. Meruya Selatan No. 1, Indonesia.
Anu Naruka
Universitas Mercu Buana, Jl. Meruya Selatan No. 1, Indonesia.
Etty Murwaningsari
Universitas Trisakti, Jl. Kyai Tapa No.No. 1, Indonesia.
Recent Global Research Developments in Tax Compliance and Revenue Collection in Indonesia
Review of Tax Compliance: A Study in Indonesia’s Tax Reform During COVID-19 Pandemic: This study investigates the impact of Indonesia’s tax reform strategies on tax compliance, particularly during the COVID-19 pandemic. It highlights the positive effects of strategic, normative, and whistleblowing systems on tax compliance [1] .
Combating Tax Aggressiveness: Evidence from Indonesia’s Tax Amnesty Program: This research examines the effectiveness of Indonesia’s tax amnesty program in reducing tax aggressiveness. It finds that internal governance mechanisms and company characteristics significantly affect tax aggressiveness, though the tax amnesty program itself was not found to be effective [2] .
Profile of Tax Compliance Research in Indonesia: This systematic review presents the profile of tax compliance studies in Indonesia between 2014 and 2019. It provides insights into the trends and focus areas of tax compliance research in the country [3] .
References
- Dwianika, A., Murwaningsari, E., Umar, H., & Mayangsari, S. (2021). Review of tax compliance: a study in indonesia’s tax reform during COVID-19 pandemic. American Research Journal of Humanities Social Science, 4(7), 9-15.
- Khan, M. A., & Nuryanah, S. (2023). Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program. Cogent Economics & Finance, 11(2), 2229177.
- Prastiwi, D. (2021). Profile of tax compliance research in Indonesia. Media Riset Akuntansi, Auditing & Informasi, 21(2), 245-272.