Tax Morale vs Voluntary Tax Compliance with A Bibliometric Analysis Framework

Andriani, Sri ORCID: https://orcid.org/0000-0001-5872-5117, Idrus, Salim Al and Djalaluddin, Ahmad ORCID: https://orcid.org/0000-0001-7062-663X (2025) Tax Morale vs Voluntary Tax Compliance with A Bibliometric Analysis Framework. Tax Morale vs Voluntary Tax Compliance with A Bibliometric Analysis Framework, 16 (2). pp. 291-306. ISSN 2502-6380

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Abstract

Introduction/ Main Objectives: The objectives of this study is to explain the research progress and
technology trends of AD, this study presents a bibliometric analysis. Research Background: The
Indonesian government's 2020 revenue target is IDR 2,233.2 trillion, with IDR 1,865.7 trillion (83.54%)
coming from taxes. In 2020, Indonesia changed the structure of the State Budget by refocusing and
reallocating the budget to handle the spread of Covid-19, reaching IDR 3.37 trillion. Method: This
study uses meta-analysis by reviewing and synthesizing various empirical research findings from 1998
to 2021, discussing the influence of determinants on tax compliance and tax evasion. These
determinants include audits, tax rates, tax sanctions, services, public trust, personal norms, social norms,
and religiosity. Results: The results of this meta-analysis reinforce the social contract theory and the
findings of previous studies, which concluded that the level of public service and trust significantly
influence tax compliance and tax evasion. Based on data and empirical evidence, this study concludes
robustly that when the public is well-served and believes that the tax money paid by taxpayers is being
used properly by the government, the public perceives the government as fulfilling the contract between
the government and its citizens. Conclusion: The results of this meta-analysis show that in addition to
factors influenced or controlled by the government and tax authorities, internal taxpayer factors
reflected in the fiscal psychology paradigm in the form of personal norms and religiosity significantly
influence taxpayers' decisions to comply or not

Item Type:	Journal Article
Keywords:	Bibliometric; Meta-analysis; Tax morale; Voluntary tax compliance
Subjects:	13 EDUCATION > 1302 Curriculum and Pedagogy > 130203 Economics, Business and Management Curriculum and Pedagogy 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150116 Educational Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	sri andriani
Date Deposited:	05 Dec 2025 20:51

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