Taxpayer's Compliance: Towards Voluntary Compliance

Objective - This study aims to criticize the meaning of taxpayer's compliance. Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory. Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with multi-interpretation. The term "less compliant" implicating compliance by a condition, neither completely compliant nor completely incompliant. The voluntary compliance targeted in taxpaying is purely determined by the morality of each taxpayer. The novelty of this research is the topic very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayer's compliance, but does not study the definitions form taxpayer perspective. Type of Paper - Empirical Keywords: Tax; Taxpayer; Compliance; Voluntary Compliance; Awareness; Morality. JEL Classification: H1, H20. URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_3.html DOI: https://doi.org/10.35609/jfbr.2021.6.1(3) Pages 62 – 71