URGENSI DIFERENSIASI KEBIJAKAN PAJAK BERDASARKAN RISIKO KEPATUHAN

taxpayers, namely rational tax compliance, commitment, situational, aggressive, and passive. This grouping results in a better understanding of the behavior of taxpayers. In addition, this grouping results in different taxation policies by tax authorities. Theory and Practical Implications – This study provides empirical facts on the existence of taxpayers ranging from obedient to non-compliant. Tax authorities can use these findings to determine differentiation in implementing tax policies. Novelty – The cluster approach provides a better understanding of compliance behavior.