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2024 - Volume 8 - Number 1

If it is Possible to be Non-Compliant: Why Should it be Compliant?

Danny Wibowo  * ORCID: 0000-0001-6697-6928
Indonesian College of Economics, Surabaya, INDONESIA

Open Journal for Sociological Studies, 2024, 8(1), 1-14 * DOI: https://doi.org/10.32591/coas.ojss.0801.01001w
Received: 23 February 2024 ▪ Revised: 3 April 2024 ▪ Accepted: 20 April 2024

LICENCE: Creative Commons Attribution 4.0 International License.

ARTICLE (Full Text - PDF)

ABSTRACT:
This study examines how people’s moral and ethical behavior influences tax compliance. The research involved interviews with four taxpayers in East Nusa Tenggara Province. Taxes play a crucial role in funding public services, and their proper collection is vital for community welfare. The study suggests that more than a robust tax system is needed; incorporating moral and cultural values is essential to encourage compliance. The findings reveal that taxpayers adhere to tax obligations not just because of the system but also due to a sense of responsibility for their business sustainability.

KEY WORDS: tax compliance, moral-ethics, norms, business sustainability.

CORRESPONDING AUTHOR:
Danny Wibowo, Indonesian College of Economics, Surabaya, INDONESIA.

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