IDEAS home Printed from https://ideas.repec.org/a/apa/ijbaas/2018p232-238.html
   My bibliography  Save this article

The Analysis of Tax compliance of local government employees: Case Study of West Bandung Regency, Bandung Regency, and Majalengka Regency

Author

Listed:
  • Susi Susanti Tindaon

    (School of Business Administration, The National Institute of Public Administration, Bandung, Indonesia)

  • Abdul Rahman

    (School of Business Administration, The National Institute of Public Administration, Bandung, Indonesia)

Abstract

As a part of developing countries, Indonesia has problems with tax compliance. We assume the problem occurs due to the lack of role models from local government employees in fulfilling the tax obligations. Recently, we found out that local government employees are still the role model for the society. Therefore, we try to assess tax compliance of local government employees to increase tax compliance. Data collection was conducted within three months at three District government namely West Bandung Regency, Bandung Regency, and Majalengka Regency. Data collection was conducted by survey methodology and questionnaire as instrument. From the distribution of questionnaires, then we processed it to obtain the characteristics of respondents information and respondents perceptions of compliance and compliance dimensions, including satisfaction about their tax compliance. The data obtained was processed using SPSS application version 16. Overall, the results showed that tax compliance of local government employees is in enough category with the existing dimensions of compliance. Given the role of local government employees as the role models for society, this result suggests improvements to e-SPT applications using data integration, one-door service with maximum computerization, and tax education at all levels of education.

Suggested Citation

  • Susi Susanti Tindaon & Abdul Rahman, 2018. "The Analysis of Tax compliance of local government employees: Case Study of West Bandung Regency, Bandung Regency, and Majalengka Regency," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 4(6), pages 232-238.
    • Handle: RePEc:apa:ijbaas:2018:p:232-238
    DOI: 10.20469/ijbas.4.10001-6
    as

    Download full text from publisher

    File URL: https://kkgpublications.com/business-v4-i6-article-1/
    Download Restriction: no
    File URL: https://kkgpublications.com/wp-content/uploads/2019/04/IJBAS.4.10001-6.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.20469/ijbas.4.10001-6?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Mardina Abdullah & Siti Aminah Bahari & Badariah Bais & Alina Marie Hasbi & RosadahAbd Majid & MohdHezri Mokhtar & Nor Syaidah, 2015. "Space Weather Innovation Competition for School Students in Malaysia," International Journal of Humanities, Arts and Social Sciences, Dr. Mohammad Hamad Al-khresheh, vol. 1(2), pages 70-74.
    2. Widyastuti Reni Dwi & Wulandari Renny, 2017. "Affecting compliant with the willingness to pay tax as an intervening variable factor (Studies on the taxpayer owners of SMEs in Pontianak KPP)," Journal of Advances in Humanities and Social Sciences, Dr. Yi-Hsing Hsieh, vol. 3(3), pages 152-163.
    3. Toye, John, 2000. "Fiscal Crisis and Fiscal Reform in Developing Countries," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 24(1), pages 21-44, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Tamilina, Larysa, 2016. "Особливості Механізму Оподаткування Державної Промисловості На Новому Етапі Розвитку Економіки (1930 – 1931) [Specificities of industrial taxation in the 1930 – 1931]," MPRA Paper 96504, University Library of Munich, Germany.
    2. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
    3. Arne Bigsten & Jörgen Levin, 2001. "Growth, Income Distribution, and Poverty," WIDER Working Paper Series DP2001-129, World Institute for Development Economic Research (UNU-WIDER).
    4. Tilman Brück & Christine Binzel & Lars Handrich, 2007. "Evaluating Economic Reforms in Syria: Final Report for the Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ)," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 35, number pbk35.
    5. Lassou, Philippe Jacques Codjo & Hopper, Trevor, 2016. "Government accounting reform in an ex-French African colony: The political economy of neocolonialism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 39-57.
    6. Jawadi Fredj & Mallick Sushanta K. & Sousa Ricardo M., 2014. "Fiscal policy in the BRICs," Studies in Nonlinear Dynamics & Econometrics, De Gruyter, vol. 18(2), pages 201-215, April.
    7. Rinante L. Genuba & Gaudencio G. Abellanosa, 2018. "Identity orientations, 21st century skills and classroom management strategies of teachers: A structural equation model on the student engagement," Journal of Advances in Humanities and Social Sciences, Dr. Yi-Hsing Hsieh, vol. 4(3), pages 127-136.
    8. Tamilina, Larysa, 2017. "Вплив Історико-Економічних Закономірностей На Сучасну Політику Оподаткування України [The impact of historic tendencies on contemporary taxation in Ukraine]," MPRA Paper 96506, University Library of Munich, Germany.
    9. Katejarinporn Chaiya & Thawit Janbanklong & Pakawat Kerpasit, 2016. "Factors Affecting Policy Implementation of Student Loan Funds, Case Study: Suan Sunandha Rajabhat University," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 2(5), pages 118-123.
    10. Bigsten , Arne & Levin, Jörgen, 2000. "Growth, Income Distribution, and Poverty: A Review," Working Papers in Economics 32, University of Gothenburg, Department of Economics.
    11. Fernando Lopez-Castellano & Roser Manzanera-Ruiz & Carmen Lizárraga, 2019. "Deinstitutionalization of the State and Violence in Sub-Saharan Africa: A Contribution to the Critique of the Neoinstitutionalist Analysis of Development," Review of Radical Political Economics, Union for Radical Political Economics, vol. 51(3), pages 418-437, September.
    12. Fernando López Castellano & Isabel Marín Sánchez, 2018. "Institutional Quality, Taxation and Human Development: The Case of Morocco," Journal of Developing Societies, , vol. 34(2), pages 219-232, June.
    13. Alexander Cobham, "undated". "Capital Account Liberalisation and Poverty," QEH Working Papers qehwps70, Queen Elizabeth House, University of Oxford.
    14. Tamilina, Larysa, 2015. "Вплив Податкової Політики Непу На Формування Доходів Бюджету Та Діяльність Державної Промисловості [The impact of taxation on the state budget and the performance of state industries]," MPRA Paper 96500, University Library of Munich, Germany.
    15. Tokarev Boris E. & Shkarovskiy Sergey I., 2018. "Marketing of Innovative startup," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 3(3), pages 91-100.
    16. Claudio Agostini, 2013. "Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile," Working Papers wp_028, Adolfo Ibáñez University, School of Government.
    17. repec:jle:journl:165 is not listed on IDEAS
    18. Beesley Revol, 2018. "Fiscal Policy is Simply Instrument that Bring Money for Developing in Country," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 3(3), pages 101-113.
    19. Jonathan Di John, 2006. "The Political Economy of Taxation and Tax Reform in Developing Countries," WIDER Working Paper Series RP2006-74, World Institute for Development Economic Research (UNU-WIDER).
    20. Hassan Bougrine, 2012. "Fiscal austerity, the Great Recession and the rise of new dictatorships," Review of Keynesian Economics, Edward Elgar Publishing, vol. 1(0), pages 109-125.
    21. Turnovsky, Stephen J. & Basher, Md.A., 2009. "Fiscal policy and the structure of production in a two-sector developing economy," Journal of Development Economics, Elsevier, vol. 88(2), pages 205-216, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:apa:ijbaas:2018:p:232-238. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Professor Dr. Bahaudin G. Mujtaba (email available below). General contact details of provider: https://kkgpublications.com/business/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.