Do Happiness and Corruption Affect Tax Morale in Indonesia? An Empirical Analysis
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Published:
Jun 28, 2024
Keywords:
corruption, happiness, Indonesia, religiosity, tax moral, trust
Main Article Content
Abstract
When the government adopts a tax amnesty policy, it simultaneously indicates lower citizens' tax morale. Unlike previous studies that emphasized economic, regulatory, and tax service variables, this research attempts to analyze several attributes of the socio-economic life of taxpayers as determinants of tax morale. This study examines the effect of trust, corrupt practices in public services, happiness, and religiosity on the tax morale of Indonesian citizens. This cross-sectional study adopts a quantitative approach and utilizes secondary data from the 7th Word Value Survey (WVS) collected in 2017. The WVS respondents were 3,200 Indonesian citizens over 17 years old and spread across several provinces. Data were processed and analyzed using logistic regression. The authors argue that five independent variables influenced citizens' tax morale in Indonesia: the level of education, the perceptions of corruption practices in public services, the level of happiness, the job status, and religion. This research produces the characteristics of Indonesian citizens with high tax morale: educated, perceived corruption in public services, happy, employed, and Moslem. The result corroborates several previous studies that confirm a positive effect on happiness, education level, employment status, religion, tax morale and an adverse effect of corruption on tax morale. The authors recommend that the government increase access to quality/quantity of education, eradicate corruption, improve citizens' happiness, and create new jobs for citizens based on the spirit of inclusiveness (no one left behind).
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How to Cite
Erina, L., Martina, M., & Saptawan, A. (2024). Do Happiness and Corruption Affect Tax Morale in Indonesia? An Empirical Analysis. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 9(2), 99–111. https://doi.org/10.33105/itrev.v9i2.768
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References
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Ciziceno, M., & Pizzuto, P. (2022). Life satisfaction and tax morale: The role of trust in government and cultural orientation. Journal of Behavioral and Experimental Economics, 97, 101824. https://doi.org/10.1016/j.socec.2021.101824
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Di Gioacchino, D., & Fichera, D. (2020). Tax evasion and tax morale: A social network analysis. European Journal of Political Economy, 65, 101922. https://doi.org/10.1016/j.ejpoleco.2020.101922
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Fotiadis, K., & Chatzoglou, P. (2021). Tax Morale: Direct and Indirect Paths between Trust Factors: Empirical Evidence from Greece. Journal of Economic Issues, 55(4), 1066–1100. https://doi.org/10.1080/00213624.2021.1994788
Franic, J. (2022). What do we really know about the drivers of undeclared work? An evaluation of the current state of affairs using machine learning. AI & SOCIETY. https://doi.org/10.1007/s00146-022-01490-3
Gërxhani, K., & Wintrobe, R. (2021). Understanding Tax Evasion: Combining the Public Choice and New Institutionalist Perspectives. In E. Douarin & O. Havrylyshyn (Eds.), The Palgrave Handbook of Comparative Economics (pp. 785–810). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-50888-3_30
Gobena, L. B., & Van Dijke, M. (2017). Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance. Journal of Economic Psychology, 62, 1–16. https://doi.org/10.1016/j.joep.2017.05.005
Greve, B. (2023). Happiness (1st ed.). London: Routledge. https://doi.org/10.4324/9781003345107
Haerpfer, C., Inglehart, R., Moreno, A., Welzel, C., Kizilova, K., Diez-Medrano, J., … Puranen, B. (2021). World Values Survey Wave 7 (2017-2020) Cross-National Data-Set [Data set]. World Values Survey Association. https://doi.org/10.14281/18241.13
Hamilton-Hart, N., & Schulze, G. G. (2016). Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space. Bulletin of Indonesian Economic Studies, 52(3), 265–295. https://doi.org/10.1080/00074918.2016.1249263
Hidayat, K., Utama, M. S., Nimran, U., & Prasetya, A. (2022). The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing. Journal of Financial Services Marketing. https://doi.org/10.1057/s41264-022-00171-y
Hillenbrand, C. (2020). Religion, a Bridge or Barrier in Society?: A research design for empirical analyses about the role of religiosity in social cohesion. In S. Demmrich & U. Riegel (Eds.), Religiosity in East and West (pp. 19–41). Wiesbaden: Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-31035-6_2
Horodnic, I. A. (2018). Tax morale and institutional theory: A systematic review. International Journal of Sociology and Social Policy, 38(9/10), 868–886. https://doi.org/10.1108/IJSSP-03-2018-0039
Hunt, N. C., Iyer, G. S., & Jimenez, P. (2019). Election Outcome and Tax Compliance: The Role of Political Party Affiliation, Affect Balance, and Trust in Government. Applied Psychology, 68(2), 341–372. https://doi.org/10.1111/apps.12165
Islam, A., Rashid, Md. H. U., Hossain, S. Z., & Hashmi, R. (2020). Public policies and tax evasion: Evidence from SAARC countries. Heliyon, 6(11), e05449. https://doi.org/10.1016/j.heliyon.2020.e05449
Jahnke, B., & Weisser, R. A. (2019). How does petty corruption affect tax morale in Sub-Saharan Africa? European Journal of Political Economy, 60, 101751. https://doi.org/10.1016/j.ejpoleco.2018.09.003
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal of World Business, 55(3), 101052. https://doi.org/10.1016/j.jwb.2019.101052
Khalil, S., & Sidani, Y. (2020). The influence of religiosity on tax evasion attitudes in Lebanon. Journal of International Accounting, Auditing and Taxation, 40, 100335. https://doi.org/10.1016/j.intaccaudtax.2020.100335
Khalil, S., & Sidani, Y. (2022). Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon. Journal of International Accounting, Auditing and Taxation, 47, 100469. https://doi.org/10.1016/j.intaccaudtax.2022.100469
Knippenberg, D. van. (2018). Reconsidering Affect-Based Trust: A New Research Agenda. In R. Searle, A.-M. I. Nienaber, & S. B. Sitkin (Eds.), The Routledge Companion to Trust (pp. 3–13). New York, USA: Routledge.
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