Da mayasa, I Nyoman; Ha dika, Nyoman Sen osa; A sana, I Made Ma sa;
Pu ayasa, I Made Agus
A icle
Accoun an s’ pe spec i e on ax amnes y enhances
ax compliance dimensions in ex ended slippe y slope
amewo k
Cogen Business & Managemen
P o ided in Coope a ion wi h:
Taylo & F ancis G oup
Sugges ed Ci a ion: Da mayasa, I Nyoman; Ha dika, Nyoman Sen osa; A sana, I Made Ma sa;
Pu ayasa, I Made Agus (2024) : Accoun an s’ pe spec i e on ax amnes y enhances ax compliance
dimensions in ex ended slippe y slope amewo k, Cogen Business & Managemen , ISSN
2331-1975, Taylo & F ancis, Abingdon, Vol. 11, Iss. 1, pp. 1-17,
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Accoun an s’ pe spec i e on ax amnes y
enhances ax compliance dimensions in ex ended
slippe y slope amewo k
I Nyoman Da mayasa, Nyoman Sen osa Ha dika, I Made Ma sa A sana & I
Made Agus Pu ayasa
To ci e his a icle: I Nyoman Da mayasa, Nyoman Sen osa Ha dika, I Made Ma sa A sana
& I Made Agus Pu ayasa (2024) Accoun an s’ pe spec i e on ax amnes y enhances
ax compliance dimensions in ex ended slippe y slope amewo k, Cogen Business &
Managemen , 11:1, 2358161, DOI: 10.1080/23311975.2024.2358161
To link o his a icle: h ps://doi.o g/10.1080/23311975.2024.2358161
© 2024 The Au ho (s). Published by In o ma
UK Limi ed, ading as Taylo & F ancis
G oup
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Cogen Business & ManageMen
2024, VoL. 11, no. 1, 2358161
Accoun an s’ pe spec i e on ax amnes y enhances ax compliance
dimensions in ex ended slippe y slope amewo k
I Nyoman Da mayasa , Nyoman Sen osa Ha dika , I Made Ma sa A sana and
I Made Agus Pu ayasa
Depa men o accoun ing, Poli eknik nege i Bali, Bali, indonesia
ABSTRACT
This s udy explo es he accoun an s’ (academic, audi o , and a o ney) pe spec i e on
ax amnes y o enhance ax compliance dimensions in a slippe y slope amewo k in
Indonesia. Da a we e ex ac ed by in e iewing accoun an s, and he manusc ip s
analyzed om h ee pe spec i es, namely alues, go e nance, and p ospe i y, o g ound
he alues o he Pancasila Ideology in undamen al ax s a egy. The beha io o
axpaye s pa icipa ing in Tax Amnes y (TA) and he Volun a y Disclosu e P og am (VDP)
is a a ional choice om he pe spec i e o alues in e ms o he alue o economic
bene i s. Accoun an s’ iews om alues, go e nance, and p ospe i y pe spec i es a e
ha TA and VDP ha e no been able o imp o e long- e m compliance; he e o e, a
de i a i e policy is equi ed a e TA and VDP. I is highly ecommended o de elop a
policy o acking asse s epo ed in he TA and VDP as po en ial u u e axes, no by
de eloping a simila policy in he o m o ax amnes y. The no el y o his s udy lies in
he o mula ion o undamen al since i y alues, balancing go e nance, and a sus ainable
p ospe i y iewpoin wi hin he ex ended slippe y slope amewo k.
1. In oduc ion
The wo dimensions ha shape ax compliance in he slippe y slope amewo k ax compliance model
in oduced by Ki chle e al. (2008) a e us and powe . Ri sa os (2014) s a es ha he slippe y slope
amewo k ax compliance model is cu en ly he mos comp ehensi e. Va ious s udies ha e es ed he
slippe y slope amewo k ax compliance model using di e en app oaches (Agus i & Rahman, 2023;
Da mayasa & Ha dika, 2024; Gangl e al., 2015; Kas lunge e al., 2013; Kogle , Ba ancea e al., 2013;
Lozza e al., 2013; Nu kholis e al., 2020; P inz e al., 2014). In addi ion o es ing he wo dimensions o
us and powe , he cha ac e is ics o axpaye s in he us dimension a e o conce n o esea che s
(Da mayasa e al., 2022; Haning e al., 2019; Janas & Oljema k, 2021; Suda ma & Da mayasa, 2017). The
wo dimensions ha o m ax compliance can be ansla ed in o a ax amnes y policy, which is mani-
es ed in he au ho i y o he ax au ho i y o g an ax amnes y, while us is ealized h ough axpaye
pa icipa ion in he ax amnes y policy.
Tax amnes y is a s a egic policy adop ed by a coun y when i expe iences a decline in e enue om
he ax sec o and ax compliance is s ill low (Keen & Slem od, 2017; Slem od, 2019). Howe e , no all
ax amnes y policies can achie e hese goals. The sho - e m goal o inc easing ax e enue is mo e
ealis ic (Alm e al., 2009; Sayidah & Assaga , 2019). In e es ingly, he goal o inc easing ax compliance
has no been op imally achie ed h ough he 2018 ax amnes y policy (Da mayasa e al., 2016, 2017;
Nu yanah & Gunawan, 2022). In ac , he ax amnes y policy in Zimbabwe be ween 2014 and 2018 has
no been able o achie e he goal o inc easing ax e enue and compliance (Ma i e & Sunde, 2012;
Wadesango e al., 2020).
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT i nyoman Da mayasa nyomanda [email protected] Depa men o accoun ing, Poli eknik nege i Bali, Bali, indonesia
h ps://doi.o g/10.1080/23311975.2024.2358161
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
Recei ed 21 Decembe
2023
Re ised 6 May 2024
Accep ed 17 May 2024
KEYWORDS
Accoun an s; ex ended
slippe y slope amewo k;
ax amnes y; axpaye
beha io ; ax compliance
SUBJECT
Business; Managemen
and Accoun ing;
En i onmen al Economics;
Finance; Economics;
Poli ical Economy
REVIEWING EDITOR
Collins N im, Uni e si y o
Sou hamp on, Uni ed
Kingdom o G ea B i ain
and No he n I eland
ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS |
RESEARCH ARTICLE
2 I N. DARMAYASA ETAL.
Indonesia’s ax amnes y policy is di ided in o h ee: he sunse policy in 2008, he ax amnes y (TA)
om 2016 o 2017, and he olun a y disclosu e p og am (VDP) in 2022. Based on he ax au ho i y’s
publica ion, addi ional s a e e enue om TA in 2016-2017 amoun ed o 146 illion Rupiah. Howe e ,
he e a e di e ences in axpaye s’ asse epo s be ween he 2018 Annual Tax Re u n and Au oma ic
Exchange o In o ma ion da a, indica ing ha pos -TA ax compliance is no op imal. F om he pe spec-
i e o he ax au ho i y, he 2016-2017 ax amnes y is claimed o ha e been able o inc ease ax
e enues (Ib ahim e al., 2017; Sayidah & Assaga , 2019), whe eas he dimension o inc easing compli-
ance can only inc ease indi idual axpaye compliance (Nu yanah & Gunawan, 2022). F om he pe spec-
i e o axpaye s, indi idual axpaye s who pa icipa e in a ax amnes y p og am a e mo e likely o
maximize he u ili y o he policy (Da mayasa, 2017, 2019; Da mayasa e al., 2018; Hamil on-Ha &
Schulze, 2016; Wadesango e al., 2020). On he o he hand, he pe cep ion o us canno encou age
axpaye s o comply (Inasius, 2019). Looking a he a ious esea ch esul s, he e is a s a e o he a
ega ding he beha io o axpaye s who pa icipa e in ax amnes y policy, s a ing om de e ence
economics, he heo y o planned beha io , a ibu ion heo y, and he long- un e ec . Howe e , his
s udy has no been able o desc ibe he beha io o axpaye s who pa icipa e in he ax amnes y
policy wi hin he amewo k o he slippe y slope compliance model, which is suppo ed by a ious
heo ies o axpaye beha io . The e is a endency o axpaye s o a oid ax au ho i ies and choose o
u ilize he se ices o ax p ac i ione s who a e mo e com o able discussing such ma e s
(F ecknall-Hughes e al., 2023). The e o e, accoun an s who ha e played a ole in helping axpaye s
om he pe spec i e o a compliance model ha includes alues, go e nance, and p ospe i y need o
be s udied u he .
Philosophically, ax amnes y in Indonesia is based on he Pancasila ideology as s a ed in academic
ex s, which seeks o g ound he philosophical alue o ax amnes y h ough he alues con ained in
Pancasila, namely alues, go e nmen , and p ospe i y (Da mayasa e al., 2017). Values a e de ined as he
undamen al meaning o ax amnes y, go e nmen is de ined as he managemen o ax amnes y imple-
men a ion, while p ospe i y is he goal o ax amnes y (La i , 2018). In p ac ice, he in ol emen o
accoun an s wi h he slippe y slope amewo k model app oach can encou age compliance, h ough he
pe spec i e o he ex ended slippe y slope amewo k and om he pe spec i e o p o iding o gi eness
o axpaye s.
This s udy seeks o close his esea ch gap by p esen ing he oles o academics, audi o s, and a o -
neys om a ax compliance model pe spec i e. Sepa a ely, accoun an s con ibu e o p epa ing inancial
epo s (El Aboudi & Khanchaoui, 2020), audi o s play a s a egic ole h ough p o essional audi se ices
o inancial epo s (Ahma , 2018), and a o neys con ibu e o p o iding p o essional ax se ices
(F ecknall-Hughes e al., 2023; He mawan e al., 2020; Mango ing e al., 2019; Mashi i e al., 2021).
P e ious esea ch looked mo e a he e ec i eness o policies om TA and VDP esul s and subsequen
compliance condi ions bu did no examine he ole o accoun an s in each TA and VDP p og am p o-
cess. The no el y o his s udy is based on a new pe spec i e, which is a ele an con ibu ion. Th ee
poin s o iew – alues, go e nance, and p ospe i y –used o g ound he alues o he Pancasila ideology
in undamen al ax s a egy is a new app oach ha is sui able in he Indonesian con ex . The p esence
o a undamen al basis om he pe spec i e o alue, go e nance, and p ospe i y in balancing he
dimensions o he powe and us in he ex ended slippe y slope amewo k is impo an and u gen
o enhancing ax compliance.
2. Li e a u e e iew
2.1. Tax amnes y
Tax amnes y is widely used by coun ies o o e come a decline in ax compliance (Alm e al., 2009; Keen
& Slem od, 2017) and he p og am has ecen ly been used o inc ease sho - e m ax e enues in si ua-
ions such as he Co id-19 pandemic (Da mayasa & Ha dika, 2024; Da mayasa & Pa ika, 2024; Pogo le skiy
& Söllne , 2020). Ideally, he ax amnes y policy should no be implemen ed ou inely and o e sho
pe iods o ime because, i no , i can lead o good compliance beha io dec easing again (Suda ma &
Da mayasa, 2018; To gle & Schal egge , 2005). Tax abundance in Indonesia can be classi ied in o so
COGENT BUSINESS & MANAGEMENT 3
amnes y in 2008 and ha d amnes y in 2016 (Phase 1) and 2022 (Phase 2) (Da mayasa, 2019; Hasanah
e al., 2021).
2.2. Tax compliance model
Tax compliance c ea ed om policy e alua ion was de e mined by adop ing he compliance model. The
SSF ax compliance model is he mos widely applied, conside ing ha he balanced dimensions o
powe and us can o m long- e m compliance (Ki chle e al., 2008; Kogle e al., 2023). TA and VDP
s a egic policies equi e a di e en pe spec i e ega ding he condi ions o axpaye s who p io i ize
a ionali y when pa icipa ing in TA and VDP p og ams (Da mayasa e al., 2022; Da mayasa & Ha dika,
2024). Academic accoun an s, audi o s, and a o ney accoun an s who con ibu e o he implemen a ion
o TA and VDP need o be conside ed in encou aging ax compliance in he exis ing SSF model.
2.3. Ex ended slippe y slope amewo k
The SSF model has become a e e ence o a ious coun ies in de eloping policies o inc ease axpaye
compliance (Kogle e al., 2023; Ri sa os, 2014). The SSF model consis s o wo dimensions, namely powe
and us (Ki chle e al., 2008; Kogle , Muehlbache e al., 2013). The powe dimension ha domina es,
namely go e nmen cen e ed, ends o c ea e o ced obedience and, i us domina es, i will o m obe-
dience ha las s in he long e m (Da mayasa, 2017; Da mayasa e al., 2022). Howe e , in he ax amnes y
policy, i can be seen ha he ole o powe is mo e dominan h ough i s au ho i y o p o ide o gi e-
ness o axpaye s. The ex ended SSF model seeks o balance he powe o he ax au ho i y h ough ai
policies so ha he us o axpaye s con inues o g ow, leading o hones ax paymen s ha do no
necessa ily wai o he ax amnes y policy.
3. Me hods
3.1. Resea ch pa adigm
This esea ch is o a quali a i e na u e wi h an in e p e i e app oach om an accoun an ’s pe spec i e
h ough he pe spec i e o alues, go e nance, and p ospe i y. The alues, go e nance, and p ospe i y
pe spec i es a e he alues con ained in Pancasila as a sou ce o ules and egula ions, no limi ed o ax
p o isions. As s a egic ax policies, TA and VDP mus comply wi h he alues o Pancasila. In e nalizing
Pancasila alues using he alues, go e nance, and p ospe i y pe spec i es in a policy in keeping wi h
he app oach aken by La i (2018). This s udy also uses he me hodological guidance o C esswell and
Po h (2018) and Miles e al. (2019), he o me g ea ly in luencing he ype o da a needed, while he
la e ’s ideas a e applied o he in e ac ion model o da a collec ion, p esen a ion, and conclusions o
ecollec da a i needed.
3.2. Resea ch in o man s
The objec i e o his s udy is o examine TA policy and VDP om he pe spec i e o s a egic ax policy
as a ansla ion o he s eng h o powe o he ax au ho i y, which is esponded o by axpaye us
as o ming ax compliance in he ex ended slippe y slope amewo k model. Resea ch in o man s’ pe -
spec i es on TA policy and he VDP p og am ega ding ax compliance a e he main objec i es o he
policy. The esea ch in o man s began wi h M . Yudi La i , who ini ia ed he ideas o alues, go e nance,
and p ospe i y. F om an accoun an academic pe spec i e, his s udy in ol ed h ee accoun an s who
ac i ely esea ched and conduc ed ou each in he o m o ax webina s. This esea ch in ol es h ee
accoun an s’ a o neys ( ax p ac i ione s), who p o ide p o essional se ices on a daily basis, especially o
clien s who pa icipa e in TA and VDP. This esea ch also in ol ed h ee audi o s who audi ed audi ees
who pa icipa ed in TA and VDP.
Explo ing he iews o esea ch in o man s uses an in e iew guide ha can de elop as he in e iew
p og esses and ha emains in a na u al se ing. The in e iew guide is di ided in o h ee ou lines
4 I N. DARMAYASA ETAL.
acco ding o h ee poin s o iew, – alues, go e nance, and p ospe i y– o g ound he alues o he
Pancasila ideology in a undamen al ax s a egy. The i s guide o axpaye beha io esponds o TA and
VDP s a egic policies while he second in ol es go e nance o implemen ing TA and VDP s a egic pol-
icies based on he dimensions o powe and us . In he hi d guide, he objec i e o TA and VDP is o
enhance ax compliance in he ex ended slippe y slope amewo k.
The esea che is he key ins umen o his esea ch, and all o he esea che ’s knowledge and expe-
ience a e exp essed in unde s anding he iews o all in o man s in he o m o con empla ion o he
esea che ’s in ui ion. Resea che s ha e closeness ( epo ca ds) wi h all in o man s, so hey can ob ain
p ima y da a h ough in e iews in na u al se ings. Conside ing ha his s udy only cap u es he imple-
men a ion o TA and VDP om he pe spec i e o accoun s ha help echnically and educa e axpaye s,
i does no include ax au ho i ies as esea ch in o man s. A lis o in o man s wi h hei names, oles and
iews is p esen ed in Table 1.
3.3. Da a analysis
The in e p e i e analysis echnique in his esea ch was de eloped om C esswell’s guidelines, in which
in e p e e s iew dynamic social eali y ull o subjec i e meaning as a syn hesis o social cons uc ion
wi h he assump ion ha socie y has an in en ional human being (C esswell & Po h, 2018). Conside ing
ha he social eali y in his esea ch is axpaye compliance a e TA and VDP as seen om he SSF ax
compliance model, he in e p e i e analysis uses he alues, go e nance, and p ospe i y o Pancasila al-
ues. The s ages o da a analysis echniques a e: 1) da a collec ion (in-dep h in e iews and obse a ions),
comple e wi h da a iangula ion; 2) da a educ ion, which o ms he hemes o accoun an s’ iews; 3)
p esen ing new meaning h ough alues, go e nance, and p ospe i y; and 4) compiling esea ch conclu-
sions ha answe he esea ch ques ions.
4. Resul s and discussion
Rela ed sea ches on he ax compliance model led o esea ch esul s by Ki chle e al. (2008), who i s
in oduced he slippe y slope amewo k. The slippe y slope amewo k in eg a es he heo y o psycho-
logical con ac s, ax mo als, us in o ganiza ions, mo i a ion c owding, and social e ec s in o a ax
compliance model amewo k (Ri sa os, 2014). B oadly speaking, he slippe y slope amewo k combines
he economic and psychological pe spec i es. The slippe y slope amewo k is o med in o wo
Table 1. Lis o esea ch in o man s.
no in o man s gende Pe spec i e Role View
1M . Yudi La i
(M . La i )
Male philosophe Head o he Pancasila ideology
De elopmen agency (7 June
2017 – 28 Feb ua y 2018)
h ee poin s o iews: alues,
go e nance, and p ospe i y o
g ounding he alues o he
Pancasila ideology in a and VDP
2M s. Ch is ine jen
(M s. jen)
Female accoun an academic uni e si y o indonesia simplici y s Fai ness ax egula ions
3M . a ie P a ama
(M . P a ama)
Male accoun an academic ask o ce accoun ing s anda d
- iai,
Padjadja an uni e si y
accoun ing s anda d applied in ax
egula ions and accoun an is he
economic ca alys
4P o . he esia Wo o
Damayan i
(M s. Damayan i)
Female accoun an academic sa ya Wacana Ch is ian uni e si y ax ai ness and
accoun an is he economic ca alys
5M . P ian o Budi
(M . Budi)
Male accoun an audi o Founde o he P a ama
indomi a Consul an s
audi ee beha io o a ional choice
6M . Dwi Ha yadi
nug aha
(M . nug aha)
Male accoun an audi o Founde o he accoun ing Fi m
Dwi Ha yadi nug aha
audi ee beha io in esponse o a
and VDP
7M . Fian onius siho ang
(M . siho ang)
Male accoun an audi o as hon Michael Hasudungan and
Pa ne
audi ee beha io o sus ainabili y
en e p ise
8M s. galih Masa i
(M s. Masa i)
Female accoun an a o ney ax p ac i ione s, Founde Mi a
Masa i Consul ing
a and VDP P o essional se ices
9M . nyoman Pu a Yasa
(M . Yasa)
Male accoun an a o ney ax p ac i ione s, sa ika
Consul ing
a and VDP P o essional educa o
10 M . Dewa Made Pa ika
(M . Pa ika)
Male accoun an a o ney ax p ac i ione s, Founde o P
Bakas Consul ing
a and VDP P o essional se ices
sou ce: indonesian ax Lec u e Fo um (2023) adap ed by he esea che s.
COGENT BUSINESS & MANAGEMENT 5
dimensions: powe and us . In he model, axpaye s a e assumed o unde s and and espond o he
egula ions. The compliance ealized in he model is di ided in o en o ced compliance (p io i izing powe )
and olun a y compliance (p io i izing us ). The powe dimension is pe cei ed as he ax au ho i y’s
capaci y o de ec and punish ax-e ade s. The us dimension includes social psychology h ough he
cla i y and ease o ollowing he ax p o isions.
In he Discussion sec ion, he accoun an s’ poin o iew is desc ibed, s a ing om alues, go e -
nance, and p ospe i y. The alue pe spec i e explo es in o man s’ iews om he pe spec i e o he al-
ues con ained in TA and VDP s a egic policies. The pe spec i e is no limi ed o policy alues ha can
be de eloped om he pe spec i e o axpaye s who pa icipa e in TA and VDP. The go e nance pe spec-
i e explo es he iews o accoun an in o man s a he le el o implemen a ion o ax au ho i y powe
and axpaye us in TA and VDP s a egic policies wi hin he ex ended slippe y slope amewo k.
The p ospe i y pe spec i e explo es accoun an s’ iews a he le el o use ulness o TA and VDP s a-
egic policies. A he end o he discussion, he essence o he esea ch esul s is p esen ed om h ee
pe spec i es: alues, go e nance, and p ospe i y as a undamen al s a egic TA and VDP.
4.1. The alues poin o iew
The poin o iew o alues was used o examine he sha pness o in o man s’ iews om a alue pe -
spec i e, which explo es he iews o accoun an academics who a e axa ion esea che s. The ollowing
is M s. Damayan i’s iew o TA ai ness as a p o esso o axa ion:
… P io o he implemen a ion o he TA in 2016, in 2015 he Taxpaye De elopmen Yea (TPWP) was imple-
men ed so ha axpaye s who had pa icipa ed in TPWP el disappoin ed because hey had co ec ed hei
ax e u ns wi h he consequence o paying mo e ax han he TA. In addi ion, axpaye s who ha e pa ici-
pa ed do no ecei e special ea men when pa icipa ing in he TA. The e o e, ai ness in he implemen a ion
o TA is less conside ed.
F om his pe spec i e, he accoun an academic M s. Damayan i p o ides a iew ela ed o he inap-
p op ia e alue o he 2016 TA policy, which aises disappoin men o axpaye s who ha e ecei ed
guidance by co ec ing ax e u ns in 2015. This ein o ces he iew ha he alue pe spec i e o he ax
au ho i y p io i izes he alue o ma e iali y om he pe spec i e o he s a e e enue om he ax sec-
o . This iew has no been seen as paying a en ion o he sus ainabili y o a s a egic p og am in he
o m o axpaye coaching in he con ex o inc easing compliance as an ou come o coaching, bu has
mo ed on o o he alues ha p io i ize ma e iali y. Besides coaching, digi iza ion se ices a e used o
ul il he epo ing o annual income ax e u ns ha a e illed co ec ly o enhance compliance (Fochmann
e al., 2021). This con i ms he exis ence o go e nmen cen e s in he implemen a ion o a policy (Feld
& F ey, 2007; Mango ing e al., 2019).
To deepen he analysis o he alues poin o iew, he esea che u ned o he iews o o he
accoun ing academics. Resea che s had he oppo uni y o in e iew di ec ly se e al imes o imp o e
he da a quali y h ough ime iangula ion. The ollowing a e M . P a ama’s iews ega ding implemen-
a ion o he Indonesian Accoun an s Associa ion Financial Accoun ing S anda ds (accoun ing s anda d
ask o ce) and accoun an academics:
…So, he poin is how o ge he unds ha a e ou side o come back o us again. Yes, i we a ha ime
ga e a high ax a e o ansom a e, hey would no wan i . So, a ha ime, we o ced he ansom a e o
be low. I hey mus use ai alue, hey will ha e o use app aisal se ices o measu e he ai asse s, he e
is ano he cos . Maybe hey hink i ’s complica ed, ‘I don’ wan o do ha ’. So, a ha ime, when hey we e
in he TA, inally, please use he axpaye ’s e sion o alue. Well, when he VDP is no anymo e, because o
wha , when he VDP is, I hink he poli ical mo i e has been somewha educed. So, i he VDP can be said
ha he e is no poli ical mo i e. In 2016, he poli ical mo i e was e y high.
…Because he TA has i s own law and i s own mechanism, and he go e nmen a ha ime also lea n om
he mis akes o he second sunse policy, he e alua ion o asse s. The ailu e o he asse e alua ion a
ha ime was ha he e alua ion had o be ca ied ou in acco dance wi h accoun ing guidelines, using
accoun ing s anda ds. I u ns ou ha he accoun ing p o isions a e complica ed, so wha ? Many did no
wan o pa icipa e, because ‘i ’s e y complica ed, I wan o e alue my asse s’.
6 I N. DARMAYASA ETAL.
The alue poin o iew does no s op wi h ha o accoun an academic M s. Damayan i; a simila
iew was con eyed by accoun an academic M . P a ama, who emphasized he sunse policy e o in he
o m o ixed asse e alua ion. The ax au ho i y ook s eps o o e come he axpaye s’ low in e es in
pa icipa ing in he sunse policy, which was cons ained by he applica ion o ai alue in asse e al-
ua ion. The low ax edemp ion a e in TA policy is an oppo unis ic choice o he ax au ho i y o pu sue
he alue o ma e iali y only om he pe spec i e o he ax au ho i y. This iew os e s he esea che ’s
belie ha he educa ional p ocess o p o iding an unde s anding o axpaye s o inc ease knowledge
ela ed o accoun ing is nega ed by he alue o s a e e enue om he ax sec o .
O he iews we e explo ed by accoun an academics, who a e e y ac i e in a ious ax p o ision
socializa ion ac i i ies, bo h as esou ce pe sons and mode a o s. I is impo an o esea che s o explo e
he iews o o he accoun an academics in addi ion o accoun ing academic p o esso s in axa ion and
accoun ing s anda d ask o ce accoun an academics by in e iewing o he academic sou ces who a e
ac i e in he socializa ion o ax policies. Due o dis ance cons ain s, he esea che decided o in e iew
M s. Tjen h ough Zoom media, which was u he con i med when M s. Tjen mode a ed an in e na ional
ax con e ence ha ook place in Bali:
…I we alk abou ai ness, maybe i doesn’ ul il ai ness, because o example, i you look a i like ha ,
people who ha e paid hei axes, wha is open, hey a e al eady complian , hey a e no complian . Bu his
is no complian gi en a lowe a e, igh compa ed o hose who a e complian , complian has paid, o
example, he paid 22% o 20% i s , o example, well ha ’s 25% i s , o example. Bu a he ime o ou TA,
he will only pay a low ansom so maybe om he poin o iew o ‘Is i ai , maybe someone will p o es , i ’s
no ai ’. Bu he ul ils simplici y maybe yes, ‘le ’s jus pay his much i we wan o be hones ’. I ’s simple bu
no ai in my iew like ha because i ’s a bi di icul o clien s.
The s aigh o wa d iew o he esea che was ob ained om M s. Tjen, who has a high le el o
expe ience as a mode a o and esou ce pe son o ax socializa ion, no limi ed o TA policy. M s. Tjen’s
iew emphasizes wo aspec s, simplici y and ai ness. In he esea che ’s opinion, ai ness canno be
applied o all axpaye s because ai ness equi es a de ailed policy o accommoda e aspec s o axpaye
ai ness, which ce ainly con adic s he simplici y aspec . I is clea ha he TA policy p io i izes aspec s
o simplici y o e he ul ilmen o a sense o ai ness, al hough, acco ding o Adam Smi h, one o he
p inciples o ax collec ion is ai ness (Glaze, 2015; Inasius, 2019; Smi h, 2014).
The alues poin o iew om he accoun an academic pe spec i e ocused on he main in luence o
he go e nmen cen e , nega ing ai alue, and p io i izing simplici y o e ul illing a sense o ai ness.
Fu he explo a ion o he iews was conduc ed wi h a o neys o s eng hen da a quali y h ough sou ce
iangula ion. Explo ing he iews o he accoun an a o ney began wi h M . Ysa’s iews on he TA and
he VDP’s ai ness aspec s:
…I we alk abou au ho i y oh his is ai , why? because he e is a a e ha you ha e o pay when you a e o gi en
he amoun o in o ma ion you ha e o pay. I should be no ed o my iends in his case a e axpaye s who say ‘I
ha e complied, I ha e ul illed all my obliga ions’ will be e y, e y biased o me when I say his is ai o e e yone,
i will be biased like ha . Because he e a e hose who eel complian who ha e ul illed hei obliga ions in acco -
dance wi h wha hey ha e o pay, bu on he o he hand he go e nmen opens a gap o hose o you who ha e
no complied, come o me, ou go e nmen will o gi e you bu wi h ce ain condi ions.
The e is an in e es ing iew om an accoun an a o ney who p o ides daily assis ance o axpaye s
o ul il hei ax obliga ions. M . Ysa s a es ha he aspec o ai ness becomes biased when axpaye s
ha e ul illed hei ax obliga ions p ope ly; howe e , he e is an oppo uni y o make amends by paying
ansom. Complian axpaye s eel un ai ly ea ed when hey a e al eady complian . On he o he hand,
ai ness is p esen o axpaye s who ha e no ul illed hei ax obliga ions, which is wha M . Ysa sees
as biased ai ness.
M . Ysa also p o ided ano he iew ega ding he in e es ing aspec s o ai ness in VDP behind he
iews ob ained by he p e ious esea che , as ollows:
…Why? Yes, because when he complain s a e pu aside, once again I y o s and in he middle, no alking
o he axpaye , no seeing om he au ho i y side. Now ha his VDP exis s, he in e es ing hing is ha as
I said ea lie , he a i goes up, scheme 2 o scheme 1, and he in e es ing hing is ha when we don’
pa icipa e in TA, he asse s a e now aced om 1985 o 2016 and hen 2017-2020.
COGENT BUSINESS & MANAGEMENT 7
I would be in e es ing o esea che s o discuss in mo e dep h he aspec s o ai ness ha M . Ysa
sees as biased in he s a egic policy o TA wi h VDP. A he ime o he TA, he ax edemp ion a e was
lowe . To ealize ai ness, he ax au ho i y inc eased he income ax a e o axpaye s who pa icipa ed
in he VDP. The de e mina ion o a highe ax a e was a o m o ax au ho i y esponse ela ed o ul-
illing a sense o ai ness o axpaye s who pa icipa ed in he 2016 TA. Acco ding o he in o man M .
Ysa, ai ness in TA and VDP can be seen om he di e ence in ax a es; he ax a e on VDP is highe
han ha on TA. The pe spec i e o ai ness om he high and low edemp ion a e o income ax a e
complemen s he pe spec i e o ai ness om an accoun an academic poin o iew, which is no he
main ac o when conside ing he simplici y highligh ed. Acco ding o Adam Smi h, he p inciples o
ai ness, namely equi y and equali y, canno necessa ily be applied o TA and VDP s a egic policies.
P io i izing s a e e enue by g an ing amnes y o axpaye s who igno e ai ness and p io i ize simplici y
a emp s o apply neoclassical economics in he o m o he heo y o a ional choice o axpaye s who
choose o ul il ax obliga ions (Diakomihalis, 2020; Hallswo h, 2014; Musimen a, 2020; T awule
e al., 2022).
In he p ospec heo y amewo k, Kahneman and T e sky (1979) desc ibe axpaye s’ a ional choices
o beha io , e e ing o judgmen s (belie s) and choices (Pan, 2019; Ri sa os, 2014). This neoclassical
economic model illus a es ha , in an economic ac i i y, he e is a ole o indi idual pa icipa ion in he
o m o beha io ha con ains belie s, no ms, cul u es, and social in e ac ions. In social in e ac ion, he e
is a discipline o sociology on indi idual beha io , whe eas psychology is mo e ela ed o indi idual sen-
imen s and belie s. Sociology and social psychology a e desc ibed by hei p e e ences o a ional
beha io .
Audi o s’ iews complemen he alues o a ious academics and a o neys. The audi o s’ iew is ha
axpaye s who pa icipa ed in TA and VDP p e iously ecei ed enligh enmen om accoun an academics
and assis ance om an accoun an a o ney when i was ime o an accoun an audi o o audi . S a ing
wi h he accoun an audi o s’ iew on alue poin o iew, esea che s ob ained in o ma ion om M .
Budi, an accoun an audi o , who has a ca ee ack as he ounde o an accoun ing i m. M . Budi’s iew
o he ai ness aspec o he VDP is as ollows:
…So, om he implemen a ion o he policy, i does ocus on ax e ade s, si . Whe he i is in
he coun y o ab oad, he ealm o ai ness a ises, ha ’s why he neu ali y applies o hose who
ha e no epo ed hei asse s and income, whe he o e seas asse s o domes ic asse s. Tha ’s why
he e a e wo schemes, scheme one has wo sub-schemes, o e seas asse s, domes ic asse s. Policy
scheme wo also has sub-schemes, o e seas asse s, domes ic asse s, well his. Bu when we com-
pa e hose who ha e complied and hose who ha e no complied he e un ai ness a ises.
…Yes, e e y long policy mus be based on a p inciple. I ’s jus a ma e o which p inciple you wan
o p io i ies unde di e en condi ions o e enue p oduc i i y. Because wha is highligh ed is e enue
p oduc i i y, no ai ness. Yes, ha ’s igh because when he e is a policy, i is o en no o en possible
ha some imes one p inciple and ano he p inciple con adic each o he . Yes, he p inciple o e enue
p oduc i i y and ai ness. In he end, a ional choice heo y eme ged, a heo y ha exis s in poli ics used
in decision-making heo y, which is he mos a ional.
Mo ing on om he accoun an audi o s’ pe spec i e a e axpaye s ha e ecei ed enligh enmen and
assis ance in ca ying ou ax obliga ions, he esea che ob ained ano he iew om he same pe spec-
i e on he VDP s a egic policy, which ocuses mo e on axpaye s who a e indica ed o ha e commi ed
ax e asion. Taxpaye s who commi ax e asion au oma ically become non-complian axpaye s.
Resea che s y o desc ibe he beha io o non-complian axpaye s wi h he heo y o ax mo ale (Alm
e al., 1992; Alm & Beck, 1993; Khozen & Se yowa i, 2023; Su isno & Dula i , 2020; To gle , 2003); a ional
axpaye s become non-complian since hey a e no de ec ed and a e no subjec o sanc ions, which
has been happening o a long ime and can be explained by he heo y o economic de e ence. Ri sa os
(2014) s a es ha Allingham and Sandmo’s esea ch esul s we e he i s o desc ibe axpaye s’ decisions
o e ade om an economic pe spec i e.
Alm e al. (1992) p edic ed ha mos a ional axpaye s will be non-complian because hey a e no
de ec ed and he e a e no sanc ions. Alm e al. (1990) examined social no ms and social psychology o
explain axpaye s’ economic beha io . To gle (2003) cons uc ed wo combina ions o economic and
social heo ies o p o ide a compa a i e de ini ion o ax mo ali y. Alm and To gle (2006) ound ha
14 I N. DARMAYASA ETAL.
Abou he au ho s
I Nyoman Da mayasa is a lec u e (Associa e P o esso ) and esea che in he Accoun ing Depa men , Bali S a e
Poly echnic, Indonesia. He holds a doc o al deg ee in accoun ing, specializing in axa ion, om B awijaya Uni e si y.
His esea ch expe ise is ela ed o axa ion, accoun ing, and audi ing. He is a pa ne o a Public Accoun ing Fi m.
Nyoman Sen osa Ha dika is a lec u e (Associa e P o esso ) and esea che in he Accoun ing Depa men , Bali S a e
Poly echnic, Indonesia. He holds a doc o al deg ee in economics, specializing in axa ion, om Ai langga Uni e si y.
His esea ch expe ise is ela ed o axa ion, inance, and accoun ing. He also held a egis e ed ax consul an .
I Made Ma sa A sana is a lec u e and esea che in he Accoun ing Depa men , Bali S a e Poly echnic, Indonesia.
He holds a Mas e ’s deg ee in managemen om Udayana Uni e si y. His esea ch expe ise is ela ed o audi ing,
accoun ing, managemen , and axa ion. He also held a egis e ed ax consul an .
I Made Agus Pu ayasa is a lec u e and esea che in he Accoun ing Depa men , Bali S a e Poly echnic, Indonesia.
He holds a Mas e ’s deg ee in accoun ing om B awijaya Uni e si y. His esea ch expe ise is ela ed o audi ing,
accoun ing, and axa ion. He is a pa ne o a Public Accoun ing Fi m.
ORCID
I Nyoman Da mayasa h p://o cid.o g/0000-0001-6341-6909
Nyoman Sen osa Ha dika h p://o cid.o g/0000-0001-9602-7723
I Made Ma sa A sana h p://o cid.o g/0000-0003-3556-2751
I Made Agus Pu ayasa h p://o cid.o g/0000-0001-7686-2676
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