Exploring Factors Influencing Individual Taxpayer Compliance: A Systematic Literature Review
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 12
Abstract
This study analyzes the development of research on tax compliance published in international journals from 2015 to 2024. Using the Systematic Literature Review (SLR) method, 29 articles were analyzed to identify trends, theories, and dominant variables used. The results show fluctuations in the number of publications each year, with the year 2020 recording the highest number. Dominant theories include the Theory of Planned Behavior, Deterrence Theory, and The Social Influence Theory. The most frequently researched variables include tax knowledge, service quality, and tax awareness. This study provides a comprehensive overview of the development of tax compliance research and highlights the need for further research focusing on publications in high-reputation journals, as well as considering other factors such as the influence of technology and globalization.
Authors and Affiliations
Mona Nur Adhillah , Putri Meilanda , Luk Luk Fuadah , Mukhtaruddin Mukhtaruddin,
Keywords
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- EP ID EP753031
- DOI 10.47191/jefms/v7-i12-36
- Views 34
- Downloads 0
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