Presenters: Lutfi Rohimah Falah, Indriyana Puspitosari
Affiliation: Universitas Raden Mas Said Surakarta
Room: 9
ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, Lutfi Rohimah Falah and Indriyana Puspitosari from Universitas Raden Mas Said Surakarta presented their insightful research on “The Determinants of Tax Morale in Surakarta.” The presentation, held in Room 9, focused on understanding the factors that influence tax morale among taxpayers in Surakarta.
Taxes, as contributions from citizens to the state, are essential for public welfare and the provision of collective goods and services. However, non-compliance among some taxpayers, particularly in the MSME sector, has led to asset confiscations in Surakarta. Falah and Puspitosari’s study aimed to analyze the impact of various taxation frameworks, including social norms, fairness perspectives, and age, on tax morale.
Employing a quantitative research method with a random sampling technique, the researchers gathered data from Surakarta taxpayers. Their analysis revealed that social norms and fairness perspectives significantly and positively affect tax morale. In contrast, age was found to have no influence on tax morale.
The findings suggest that enhancing tax morale in Surakarta requires strategies that emphasize the importance of social norms and justice perspectives. These factors contribute to a taxpayer’s willingness to comply with tax regulations, highlighting the need for a tax system that fosters a sense of fairness and community responsibility.
The presentation underscored the importance of understanding behavioral aspects in tax compliance and offered valuable insights for policymakers and tax authorities aiming to improve tax morale. By focusing on social norms and fairness, the study provides a pathway for developing more effective tax strategies that encourage compliance and support public welfare initiatives.