How Do Public Officials Perceive Themselves as Taxpayers? A Study of Effect of Modernized Tax Administration System, Tax Sanction, Tax Service, and Tax Morale on Tax Compliance of Public Officials in Indonesia

摘要

Low tax compliance in Indonesia constitutes an anomaly conditions if it is referred to the considerable GDP per capita growth and the tax reforms conducted more than three decades. It means that Indonesia still faces with problematic tax compliance influenced by the behavior of public officials. Therefore, this study focused on this group by measuring perceptions of public officials toward their tax compliance and toward factors underlying tax compliance. As a result, although public officials perceived their tax compliance in the good category, in fact, they perceived in the average of bad category for factors underlying their tax compliance. As consequence, the effect of them is however very low. Therefore, to increase Indonesia's tax compliance, it is required strong commitment from public officials as a role model to improve their behaviors.