Appeals to Social Norms and Taxpayer Compliance
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DOI: 10.1002/soej.12374
Abstract: We use laboratory experiments to examine the impact of appeals to social norms on the compliance decisions of individuals. We test the effects of two main types of social norms: "descriptive norms", or the type… read more here.
Keywords: social norms; taxpayer compliance; norms taxpayer; appeals social ... See more keywords
Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP
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DOI: 10.24843/eja.2019.v29.i02.p02
Abstract: One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions… read more here.
Keywords: taxpayer; individual taxpayer; taxpayer compliance; kpp ... See more keywords
Deterrence or conformity?—An analysis of digital economy taxpayer compliance behavior based on prospect theory
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.967715
Abstract: Taking the tax evasion of live streamers as a reference case, this article aims to establish a tax compliance prospect theory model, in which the reference point is determined by the taxpayer's perceived compliance level.… read more here.
Keywords: deterrence; effect; compliance; taxpayer ... See more keywords