The Moderating Role of Social Norms on Tax Compliance Model: A Laboratory Experimental Evidence in Indonesia

IF 2.4 Q2 ECONOMICS

Contemporary Economics Pub Date : 2022-12-31 DOI:10.5709/ce.1897-9254.491

Nur Cahyonowati, D. Ratmono, A. Juliarto

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引用次数: 1

Abstract

This study aims to examine the role of social norms in increasing tax compliance. The traditional model of tax compliance predicts that audits and tax fines are the determinants of tax compliance. This study proposes that social norms would strengthen the effect of the economic factors (i.e., audits and penalties) on tax compliance behavior. Social norms regard tax fraud as incorrect behavior. From an economic perspective, taxpayers consider the social norms because violations of the tax rules bring social pressures that have an economic impact on the perpetrators of tax fraud. This study uses an experimental laboratory method with a 2x2 between subjects factorial design. Our final sample consisted of 198 subjects. This study provides empirical evidence that social norms strengthen the effect of tax fines, hence improving tax compliance. However, this study fails to provide empirical evidence that social norms enhance the effect of the probability of being audited and thus enhance tax compliance. This study contributes to the recent literature about non-standard motivations for tax compliance. Theoretically, this study implies that the standard model of tax compliance is not enough to explain taxpayer compliance behavior. This study also suggests the importance of developing social norms to the policymakers.

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社会规范对税收遵从模式的调节作用:印度尼西亚的实验室实验证据

本研究旨在探讨社会规范在提高税收合规性中的作用。传统的税收合规模型预测审计和税收罚款是税收合规的决定因素。本研究提出社会规范会强化经济因素(即审计和处罚)对税务合规行为的影响。社会规范认为骗税是不正确的行为。从经济角度来看，纳税人考虑的是社会规范，因为违反税收规则会带来社会压力，而社会压力会对骗税行为人产生经济影响。本研究采用实验实验室方法，受试者间因子设计为2x2。我们的最终样本包括198名受试者。本研究提供了实证证据，证明社会规范强化了税收罚款的效果，从而提高了税收合规。然而，本研究未能提供实证证据证明社会规范增强了被审计概率的效应，从而提高了纳税合规性。这项研究有助于最近的文献关于非标准动机的税收合规。从理论上讲，本研究表明税收合规的标准模型不足以解释纳税人的合规行为。本研究也提示了制定社会规范对政策制定者的重要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Contemporary Economics ECONOMICS-

CiteScore

3.70

自引率

9.50%

发文量

审稿时长

24 weeks

期刊介绍： The mission of the Contemporary Economics is to publish advanced theoretical and empirical research in economics, finance, accounting and management with the noticeable contribution and impact to the development of those disciplines and preferably with practice relevancies. All entirety of methods is desirable, including a falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of a theory, meta-analysis with theoretical implications, constructive replication that clarifies the boundaries or range of a theory for theoretical research as well as qualitative, quantitative, field, laboratory, meta-analytic, and combination for an empirical research. This clear priority for comprehensive manuscripts containing a methodology-based theoretical and empirical research with implications and recommendations for policymaking does not exclude manuscripts entirely focused on theory or methodology. Manuscripts that raise significant, actual topics of international relevance will be highly appreciated. The interdisciplinary approach including – besides economic, financial, accounting or managerial –also other aspects, is welcomed.