Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation
Abstract
This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation. The survey was conducted in 2019 and represented five major cities in Indonesia (Jakarta, Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120 self-employed taxpayers in two business fields, namely, trade/production and services/professions. The respondents mainly included those from the millenial and generation X age groups due to their significant contribution to the tax revenue. Participants were recruited using quota sampling, and the data analysis tools included partial least square with Wrap-PLS software. Results show that tax authority communication is more powerful in influencing trust, perception of service climate, and voluntary cooperation, than peer communication.
Keywords: Peer communication, tax authority communication, trust, service climate, voluntary cooperation
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References
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Ball, D., Coelho, P. S., & Machás, A. (2004). The role of communication and trust in explaining customer loyalty: An extension to the ECSI model. European Journal of Marketing, 38(9/10), 1272-1293. https://doi.org/10.1108/03090560410548979
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Bursztyn, L., Ederer, F., Ferman,B., & Yuchtman, N. (2014). Understanding mechanisms underlying peer effects: Evidence from a field experiment on financial decisions. Econometrica, 82(4), 1273–1301. https://doi.org/10.3982/ECTA11991
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Chung, A., & Rimal, R. N. (2016). Social norms: A review. Review of Communication Research, 4, 1-29. http://dx.doi.org/10.12840/issn.2255-4165.2016.04.01.008
Cooper, D.R. & Schindler, P.S. (2014). Business Research Methods. New York: McGraw-Hill.
Cotterell, J. (2007). Social networks in youth and adolescence. London; New York: Routledge, Retrieved from
http://www.loc.gov/catdir/toc/ecip075/2006039170.html
Croasdell, D., McLeod, A., & Simkin, M. G. (2011)."Why don't more women major in information systems?". Information Technology & People, 24(2),158–183. http://dx.doi.org/10.1108/09593841111137340
Dall’Oglio, A. M., Rossiello, B., Coletti, M. F., Caselli, M. C., Rava, L., Di Ciommo, V., Orzalesi, M., Giannantoni, P., & Pasqualetti, P. (2010). Developmental evaluation at age 4: Validity of an Italian parental questionnaire. Journal of Paediatrics and Child Health, 46(7–8), 419– 426. https://doi.org/10.1111/j.1440-1754.2010.01748.x.
Dall’Oglio, I., Nicolo, R., Di Ciommo, V., Bianchi, N., Ciliento, G., Gawronski, O., Pomponi, M., Roberti, M., Tiozzo, E., & Raponi, M. (2015). A systematic review of hospital foodservice patient satisfaction studies. Journal of the Academy of Nutrition and Dietetics, 115(4), 567–584. http://dx.doi.org/10.1016/j.jand.2014.11.013
Farrar, J & Thorne, L. (2016). Written communications and taxpayers’ compliance: An interactional fairness perspective. Canadian Tax Journal, 64(2), 351 – 370. http://dx.doi.org/10.1007/s10551-017-3458-x
Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23. https://doi.org/10.1016/j.newideapsych.2014.12.001
Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2016). Power of authorities and trust in authorities determine the interaction climate and tax compliance. In D. Salter, & L. Oats (Eds.), Contemporary Issues in Taxation Research, 2, 87-102. Birmingham: Fiscal Publications.
Gangl, K., Hofmann, E., Pollai, M., & Kirchler, E. (2012). The dynamies of power and trust in the “slippery slope framework” and its impact on the tax climate. SSRN Working Paper 2024946, 1-27. http://dx.doi.org/10.2139/ssrn.2024946
Geber, S., Baumann, E., Czerwinski, F., & Klimmt, C. (2019). The effects of social norms among peer groups on risk behavior: A multilevel approach to differentiate perceived and collective norms. Communication Research. http://dx.doi.org/10.1177/0093650218824213
Geber, S., Baumann, E., & Klimmt, C. (2017). Where do norms come from? Peer communication as a factor in normative social influences on risk behavior. Advance online publication. Communication Research, 1-23. https://doi.org/10.1177/0093650217718656
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Hair, J. F., Black, W.C., Babin, B. J., & Anderson, R. E. (2009). Multivariate Data Analysis. Upper Saddle River: Prentice Hall.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM : Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152. http://dx.doi.org/10.2753/MTP1069-6679190202
Hartono, J. (2011). Konsep dan Aplikasi Structural Equation Modeling berbasis varian dalam penelitian bisnis. Yogyakarta: UPP STIM YKPN.
Hinton, P.R., Brownlow, C., McMurray, I. & Cozens, B. (2004). SPSS Explained. Hove: Routledge.
Hofmann, S., Beverungen, D., Räckers, M., & Becker, J. (2013). What makes local governments' online communications successful? Insights from a multi- method analysis of Facebook. European Research Center for Information Systems, 30, 387–396. http://dx.doi.org/10.1016/j.giq.2013.05.013
Indonesia, R. (2009a). Penetapan Peraturan Pemerintah Pengganti Undang-undang Nomor 5 Tahun 2009 Tentang Perubahan Keempat Atas Undang-undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan Menjadi Undang-undang. pp. 1-11. Jakarta. Retrieved from http://www.dpr.go.id/dokjdih/document/uu/UU_2009_16.pdf
Indonesia, R. (2009b). Undang-undang Republik Indonesia Nomor 25 Tahun 2009 Tentang Pelayanan Publik. pp. 1-77. Jakarta. Retrieved from
http://pelayanan.jakarta.go.id/download/regulasi/undang-undang-nomor-25-tahun-2009-tentang-pelayanan-publik.pdf
Indonesia, M. K. R. (2015). Peraturan Menteri Keuangan Republik Indonesia Nomor 165/PMK.01/2016 Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 174/PMK.01/2012 Tentang Organisasi dan Tata Kerja Kantor Layanan Informasi dan Pengaduan Direktorat Jendral Pajak. pp. 1- 9. Jakarta. Retrieved from
http://ditjenpp.kemenkumham.go.id/arsip/bn/2016/bn1695-2016.pdf
Jang, S. A., Rimal, R. N., & Cho, N. (2011). Exploring parental influences in the theory of normative social behavior: Findings from a Korean high school sample. Communication Research, 28, 1–21. http://dx.doi.org/10.1177/0093650211407061
Jurney, S., Rupert, T., & Wartick, M. (2017). Generational differences in perceptions of tax fairness and attitudes towards compliance. Advances in Taxation, 24, 163-197. https://doi.org/10.1108/S1058-749720170000024004
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: the ‘‘slippery slope’’ framework. Journal of Economic Psychology, 29 (2), 210-225. https://doi.org/10.1016/j.joep.2007.05.004
Kock, N., Lynn, G. S.(2012). Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for Information Systems, 13(7), 546-580. https://doi.org/10.17705/1jais.00302
Korgler, C.,Muehlbacher, S., & Kirchler, E. (2013). Trust, power, and tax compliance : Testing the slipper slope framework among self employed taxpayer. Wu International Research Paper Series 05, 2–18. https://doi.org/10.2139/ssrn.2294886
Liu, B. F., & Horsley, J. S. (2007): The government communication decision wheel: Toward a public relations model for the public sector. Journal of Public Relations Research, 19(4), 377-393. https://dx.doi.org/10.1080/10627260701402473.
McAllister, D. J. (1995). Affect- and cognition-based trust as foundations for interpersonal cooperation in organizations. The Academy of Management Journal, 38(1),24-59. http://dx.doi.org/10.2307/256727.
Mergel, I. (2012). The social media innovation challenge in the public sector. Information Polity, 17, 281–292. http://dx.doi.org/10.3233/IP-2012-000281
Misbakhun, H. M. (2018). Reformasi perpajakan untuk meningkatkan kesadaran pajak: disampaikan pada seminar “meningkatkan kesadaran pajak”, diselenggarakan oleh Ditjen Pajak Kementerian Keuangan RI, Jakarta.
Molenmaker, W. E., de Kwaadsteniet, E. W., & van Dijk, E. (2016). The impact of personal responsibility on the (un)willingness to punish non-cooperation and reward cooperation. Organizational Behavior and Human Decision Processes. 134, 1-15. http://dx.doi.org/10.1016/j.obhdp.2016.02.004
Molenmaker, Welmer & Kwaadsteniet, Erik & van Dijk, Eric. (2018). The effect of decision timing on the willingness to costly reward cooperation and punish noncooperation: Sanctioning the past, the present, or the future. Journal of Behavioral Decision Making, 1-14, http://dx.doi.org/10.1002/bdm.2110
Nguyen, M. C., Gabbe, S. G., Kemper, K. J., Mahan, J. D., Cheavens, J. S., & Moffatt-Bruce, S. D. (2019). Training on mind-body skills: Feasibility and effects on physician mindfulness, compassion, and associated effects on stress, burnout, and clinical outcomes. The Journal of Positive Psychology, 1-14. https://doi.org/10.1080/17439760.2019.1578892.
Onu, D., & Oats, L. (2015). ‘Paying tax is part of life’: Social norms and social influence in taxpayer communication. Journal of Economic Behavior and Organization, 124, 29-42. https://doi.org/10.1016/j.jebo.2015.11.0177
Real, K & Rimal, R.N. (2007). Friends talk to friends about drinking: Exploring the role of peer communication in the theory of normative social behavior. Health Communication, 22(2), 169-180. https://dx.doi.org/10.1080/10410230701454254
Rimal, R. N & Lapinski, M. K. (2015). A re-explication of social norms, ten years later. Communication Theory, 25(4), 393-409. https://dx.doi.org/10.1111/comt.12080
Rimal, R. N & Real, K. (2005). How behaviors are influenced by perceived norms: A test of the theory of normative social behavior. Communication Research, 32(3), 389-414. https://dx.doi.org/10.1177/0093650205275385
Rothengatter, M. R. (2005). Social Network and Tax(non-) Compliance in a multicutural nation : Emerging themes from a focus group study among ethnic minorities in Australia. International Journal of Entrepreneurial Behavior & Research, 11(4), 280- 314. https://doi.org/10.1108/13552550510603306
Schaupp, L. C., Carter, L., & McBride, M. E. (2010). E-file adoption: A study of U.S. taxpayers’ intentions. Computers in Human Behavior, 26(4), 636–644. https://doi.org/10.1016/j.chb.2009.12.017
Siahaan, F.O.P. (2012). The influence of tax fairness and communication on voluntary compliance: Trust as an intervening variable. International Journal of Business and Social Science, 3(21), 191-198.
Southwell, B. G., & Yzer, M. C. (2007). The roles of interpersonal communication in mass media campaigns. In C. Beck (Ed.), Communication Yearbook 31:420-462. New York, NY: Lawrence Erlbaum Associates.
Southwell, B. G., & Yzer, M. C. (2009). When (and why) interpersonal talk matters for campaigns. Communication Theory, 19, 1-8. https://doi.org/10.1111/j.1468-2885.2008.01329.x.
Tjondro, E., Santosa, K .G., Prayitno, N. (2019). Perceptions of service-orientation and trust of tax officers between millenials , x , and baby boomers. MIX: Jurnal Ilmiah Manajemen, 9(1), 1-18. https://dx.doi.org/10.22441/mix.2019.v9i1.001.
Wang, X., Yu, C., Wei, Y. (2012). Social media peer communication and impacts on purchase intentions: A consumer socialization framework. Journal of Interactive Marketing, 26(4), 198–208. https://doi.org/10.1016/j.intmar.2011.11.004
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Published
2020-01-20
How to Cite
TJONDRO, Elisa et al.
Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 15, n. 1, p. 61-74, jan. 2020.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/49515>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2020.v15.i01.p06.
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