Distribution of Taxpayer Compliance with Culture Dimension as an Intervening Variable in Makassar

• 영문명: Distribution of Taxpayer Compliance with Culture Dimension as an Intervening Variable in Makassar
• 발행기관: 한국유통과학회
• 저자명: Dahniyar DAUD Haliah Andi KUSUMAWATI Syarifuddin RASYID
• 간행물 정보: 『유통과학연구(JDS)』제22권 제8호, 29~36쪽, 전체 8쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2024.08.31

국문 초록

Purpose: This study examines the impact of cultural dimensions as an intervening variable on taxpayer compliance in Makassar, Indonesia, with a focus on the Bugis tribe's cultural context. Research design data and methodology: The research aims to understand how attitudes, subjective norms, and perceived behavioral control, influenced by local culture, affect taxpayer compliance. A quantitative research design was employed, collecting primary data through questionnaires distributed to 150 taxpayers, with 125 valid responses analyzed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) methodology. Results: The results indicate that cultural factors significantly mediate the relationship between subjective norms and taxpayer compliance, highlighting the role of local cultural values, such as “Siri Na Pacce,” in shaping compliance behavior. Subjective norms positively influence both cultural attitudes and compliance, while attitudes and perceived control have a less significant impact. The findings suggest that integrating cultural awareness into tax policy and education can enhance compliance rates in culturally rich regions. Conclusions: this study underscores the importance of considering cultural dimensions in tax administration, particularly in regions with strong cultural identities, to improve the effectiveness of tax compliance strategies. The findings contribute to the broader understanding of how cultural context influences economic behavior, offering insights for policymakers and tax authorities.

목차

1. Introduction

2. Literature Review

3. Research Methodology

4. Results

5. Conclusion

References

키워드

Attitude Distribution of Tax Payer Compliance Perceived Behavior