Abstract :

This study aims to determine the effect of affective commitment, normative commitment, and ongoing commitment to tax compliance with tax ethics as a moderating variable. This research is quantitative research using primary data. This study’s population is individual taxpayers registered at KPP Pratama Kosambi, Tangerang City, Indonesia. The sampling technique used convenience sampling, which obtained a sample of 100 respondents—collecting data using a questionnaire/questionnaire method. The measurement scale used is the Likert scale. The data analysis technique used in this research is a quantitative data analysis using statistical methods. The statistical method used is Partial Least Square (PLS). The results of this study indicate that normative commitment has a significant effect on tax compliance, while affective and ongoing commitments do not affect tax compliance. Tax ethics cannot moderate the relationship between affective, normative, and sustainable commitment to tax compliance.

---

Keywords :

tax compliance, tax ethics, Taxpayer behavior commitment

---

References :

1. Adhikara, M. A., Maslichah, N. D., & Basyir, M. (2022). Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution. International Journal of Business and Applied Social Science, 8(1), 395–407.
2. Alm, J. (2019). What motivates tax compliance? Journal of Economic Surveys, 33(2), 353–388.
3. Aouissi, H. A., Kechebar, M. S. A., Ababsa, M., Roufayel, R., Neji, B., Petrisor, A.-I., Hamimes, A., Epelboin, L., & Ohmagari, N. (2022). The importance of behavioral and native factors on COVID-19 infection and severity: insights from a preliminary cross-sectional study. Healthcare, 10(7), 1341.
4. Asrinanda, Y. D. (2018). The effect of tax knowledge, self assessment system, and tax awareness on taxpayer compliance. International Journal of Academic Research in Business and Social Sciences, 8(10), 539–550.
5. Benk, S., Budak, T., Yüzbaşı, B., & Mohdali, R. (2016). The impact of religiosity on tax compliance among Turkish self-employed taxpayers. Religions, 7(4), 37.
6. Bornman, M., & Wessels, J. (2017). Peran dan dimensi komitmen wajib pajak dalam perilaku kepatuhan pajak. 15(3), 506–531.
7. Cahyonowati, N., Ratmono, D., & Dewayanto, T. (2020). Machiavellianism in a synergistic tax climate. The Journal of Asian Finance, Economics and Business (JAFEB), 7(12), 1175–1184.
8. Darmanto, A. A. (2021). Factors Affecting the Effectiveness of Province Regional Original Income in Indonesia 2017-2020 Period. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 5(3), 364–373.
9. Drews, S., & Van den Bergh, J. C. J. M. (2016). What explains public support for climate policies? A review of empirical and experimental studies. Climate Policy, 16(7), 855–876.
10. Ganyam, A. I., Ivungu, J. A., & Anongo, E. T. (2019). Effect of tax administration on revenue generation in Nigeria: Evidence from Benue State tax administration (2015-2018). International Journal of Economics, Commerce and Management, 7(7), 394–414.
11. Hendayana, Y., Mulyadi, H., Reyta, F., & Halim, R. A. (2021). How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol, 4(2), 1687–1696.
12. Hiferding, R. (2019). Finance capital: A study in the latest phase of capitalist development. Routledge.
13. Hsu, K.-W., Pathak, N., Srivastava, J., Tschida, G., & Bjorklund, E. (2015). Data mining based tax audit selection: a case study of a pilot project at the minnesota department of revenue. Real World Data Mining Applications, 221–245.
14. Karanja, G. W. (2017). Effect of organizational justice on organizational commitment in public secondary schools and commercial banks in Kenya. COHRED, JKUAT.
15. Kayaoglu, A., & Williams, C. C. (2020). Explaining tax non-compliance from a neo-institutionalist perspective: some lessons from a public opinion survey in Turkey. Sosyoekonomi, 28(43), 89–105.
16. Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180.
17. Kosambi, K. P. (2022). Target dan Realisasi Penerimaan Pajak.
18. Lois, P., Drogalas, G., Karagiorgos, A., & Chlorou, A. (2019). Tax compliance during fiscal depression periods: the case of Greece. EuroMed Journal of Business, 14(3), 274–291.
19. Mangoting, Y., Tangkelobo, H., & Sina, W. L. (2019). Taxpayer compliance model based on transparency, ethics, and trust. Jurnal Akuntansi Dan Bisnis, 19(1), 104–118.
20. Okpeyo, E. T., Musah, A., & Gakpetor, E. D. (2019). Determinants of tax compliance in Ghana. Journal of Applied Accounting and Taxation, 4(1), 1–14.
21. Oktaviani, L. D., & Saifudin, S. (2019). Pengaruh Etika, Sanksi Pajak, Modernisasi Sistem, Dan Tranparansi Pajak Terhadap Kepatuhan Wajib Pajak Dosen Pada Beberapa Perguruan Tinggi Swasta Di Semarang. Solusi, 17(2), 113–130. https://doi.org/10.26623/.v17i2.1459
22. Oladipo, O. A., Iyoha, F., Fakile, S. A., Asaleye, A. J., & Eluyela, F. D. (2019). Tax revenue and agricultural performance: evidence from Nigeria. Business Perspectives, 17(3), 342–349.
23. Randlane, K. (2016). Tax compliance as a system: Mapping the field. International Journal of Public Administration, 39(7), 515–525.
24. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109, 1069–1075.
25. Savitri, E. (2016). The effect of taxpayer awareness, tax socialization, tax penalties, compliance cost at taxpayer compliance with service quality as mediating variable. Procedia-Social and Behavioral Sciences, 219, 682–687.
26. Supriono, S., Satriawan, R. A., & Rahayu, P. (2015). Pengaruh Kualitas Pelayanan, Kewajiban Moral Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dalam Membayar Pajak Hotel (Studi KasusPada Wajib Pajak Hotel di Kota pekanbaru). Riau University.
27. Susi, S., Sri, S., & Endang, L. (2021). Quality Of Tax Service At Pratama Cirebon One Tax Service Office. European Journal of Economics and Management Sciences, 2, 43–50.
28. Susyanti, J., Askandar, N. S., & Dahlan, A. (2021). The Integrative Sustainability Business Mentoring Model for Politicize Creative Economy Business Actors in Meeting Tax Compliance. Politik Indonesia: Indonesian Political Science Review, 6(2). https://doi.org/10.15294/ipsr.v6i2.29937
29. Wright, A., Smith, K. E., & Hellowell, M. (2017). Policy lessons from health taxes: a systematic review of empirical studies. BMC Public Health, 17(1), 1–14.
30. Yuhertina, I., Setyaningrum, R. M., Hastuti, S., & Sundari, S. (2016). Etika, Organisasi dan Kepatuhan Wajib Pajak. Jurnal Akuntansi Multiparadigma, 7(1), 131–141. https://doi.org/10.18202/jamal.2016.04.7012
31. Yuniarta, G. A., & Purnamawati, I. G. A. (2020). Spiritual, psychological and social dimensions of taxpayers compliance. Journal of Financial Crime, 27(3), 995–1007.
32. Yusdita, E. E. (2018). Studi Interpretif Untuk Memahami Perilaku Keengganan Menggunakan E-. 2018(April 2017). https://doi.org/10.25273/jap.v6i1.1295