Motivational Drivers of Individual Tax Compliance within the Greater Jabodetabek Regional Context

Kesumawati Kesumawati, Megawati Oktorina

Abstract


Tax compliance remains a critical issue in Indonesia, particularly as several key tax components have shown declining performance in recent years. Within the Greater Jabodetabek regional context, understanding the motives that shape individual taxpayer behavior is essential for strengthening national revenue. This study examines how internal motivational factors namely education, trust, and religiosity influence individual tax compliance, alongside external drivers such as legal certainty, tax outreach initiatives, tax rate policies, and the quality of services provided by tax authorities. A total of 100 respondents participated through an online questionnaire distributed via Google Forms. Data were analyzed using multiple linear regression with SPSS version 23. The findings indicate that religiosity exerts a significant effect within the internal motive category. Additionally, legal certainty, tax socialization activities, and service quality demonstrate substantial impacts as external motivational drivers of individual tax compliance across the Greater Jabodetabek region.


Keywords


External Motives, Internal Motives, Tax Compliances

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References


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DOI: https://doi.org/10.17509/jrak.v13i3.92429

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