Indonesian Taxpayers' Compliance: A Meta-Analysis

Abstract

This research examines the effect of six independent variables: tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit, on the compliance of Indonesian taxpayers through a meta-analysis of previous researches on Indonesian taxpayers' compliance from 2006 to 2016. The purpose of this research is to strengthen the findings of previous research that the variables above affect Indonesian taxpayers’ compliance. This research obtains empirical evidence that all of the variables above do affect Indonesian taxpayers’ compliance. With using meta-analysis approach, it is concluded that tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit have both positive and significant relationship either for individual or institutional tax payer’s compliance. Theoretically, this research enriches the literature and gives a conclusion for previous researches about tax compliance in Indonesia, which results were varied. Practically, this research gives a clearer picture to the government about factors (tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit) that could be improved to increase tax compliance.