Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran?

  • Christian Alessandro Noreen Universitas Kristen Satya Wacana, Jawa Tengah, Salatiga
  • Ari Budi Kristanto Universitas Kristen Satya Wacana, Jawa Tengah, Salatiga
Abstract views: 758 | PDF downloads: 1000
Keywords: tax, compliance, complexity, literacy



Tax regulations have become increasingly complex in recent years. Therefore, this study aims to determine whether the tax complexity can reduce tax compliance. Furthermore, this study also intends to find out whether public literacy can play a role in maintaining compliance despite experiencing complex taxation aspects. This study uses secondary data in the form of complexity scores, tax effort, and literacy scores of various countries around the world. The sample of this study amounted to 52 countries, which were obtained by the purposive sampling method. This research is a quantitative study using moderated regression analysis. This study found that tax complexity is proven to reduce tax compliance. However, literacy cannot weaken these negative effects. The results of this study imply that the government needs to consider the complexity of regulations and procedures for fulfilling tax obligations to increase tax revenues.


Regulasi pajak semakin kompleks pada beberapa tahun terakhir. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui apakah kompleksitas pajak dapat mengurangi kepatuhan pajak. Selain itu, penelitian ini juga bermaksud untuk mencari tahu apakah literasi masyarakat dapat berperan untuk mempertahankan kepatuhan meskipun mengalami aspek perpajakan yang kompleks. Studi ini menggunakan data sekunder berupa skor kompleksitas, tax effort, serta skor literasi berbagai negara di dunia. Adapun sampel penelitian ini berjumlah 52 negara, yang diperoleh dengan metode purposive sampling. Penelitian ini adalah studi kuantitatif dengan menggunakan analisis regresi dengan pemoderasi. Penelitian ini menemukan bahwa kompleksitas pajak terbukti dapat mengurangi kepatuhan pajak. Namun demikian, literasi tidak dapat memperlemah efek negatif tersebut. Hasil penelitian ini berimplikasi bahwa pemerintah perlu mempertimbangkan kompleksitas regulasi maupun tata cara pemenuhan kewajiban perpajakan untuk dapat meningkatkan pendapatan pajak.


Alhempi, R. R., Ardiansyah, I., Kusumastuti, S. Y., & Endri, E. (2020). Tax compliance in income tax payments. International Journal of Innovation, Creativity and Change, 13(1), 356–374.

Alm, J., Liu, Y., & Zhang, K. (2019). Financial constraints and firm tax evasion. International Tax and Public Finance, 26(1), 71–102.

Borrego, A. C., Lopes, C. M. M., & Ferreira, C. M. S. (2016). Tax complexity indices and their relation with tax noncompliance: Empirical evidence from the Portuguese tax professionals. Tékhne, 14(1), 20–30.

Budak, T., & James, S. (2018). The level of tax complexity: A comparative analysis between the UK and Turkey based on the OTS Index. February, 27–40.

Collier, R., Kari, S., Ropponen, O., Simmler, M., Todtenhaupt, M., & Vol, S. (2018). EconPol POLICY REPORT Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems. 2.

Dover, R., Ferret, B., Gravino, D., Jones, E., & Merler, S. (2015). Assessment of the magnitude of aggressive corporate tax planning. In Bringing transparency, coordination and convergence to corporate tax policies in the European Union (Issue September).

Dwenger, N., Kleven, H., Rasul, I., & Rincke, J. (2014). Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany. Conference Paper.

Gambo, E., Masud, A., Mustapha, N., & Oginni, S. (2014). Tax complexity and tax compliance in African self-assessment environment. International Journal of Management Research & Review, 4(5), 575–583.

Gerger, G. Ç., Türegün, F. B., & Gerçek, A. (2019). The importance of tax literacy in tax compliance , suggestions to be developed in the case of country. 209–215.

Ghozali, I. (2016). Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit UNDIP. Analisis Multivariate Dengan Program SPSS.

Hallsworth, M. (2014). The use of field experiments to increase tax compliance. Oxford Review of Economic Policy, 30(4), 658–679.

Hamid, N. A., Noor, R. M., Zam, Z. M., Hussin, N., & Dangi, M. R. M. (2018). Factors Affecting Tax Compliance Among Micro Businesses in Malaysia. Advanced Science Letters, 24(4), 2646–2650.

Hoppe, T., Deborah, S., Schipp, A., & Siegel, F. (2018). 2018 Global MNC Tax Complexity Survey. شماره 8; ص 99-117.

Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2018). What are the drivers of tax complexity for MNCs? Global evidence. Intertax, 46(8–9), 654–675.

Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2019). Measuring Tax Complexity Across Countries: A Survey Study on MNCs. SSRN Electronic Journal, September 2020.

Isa, K. (2014). Tax complexities in the Malaysian corporate tax system: Minimise to maximise. International Journal of Law and Management, 56(1), 50–65.

Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners: A review. International Journal of Entrepreneurial Behaviour and Research, 18(3), 330–351.

Lignier, Philip and Evans, C. (2012). LignierEvans_TheRiseAndRiseOfTaxComplianceCostsForTheSmallBusinessSectorInAustralia.pdf. April.

Martinez, A. L., & da Silva, R. (2019). Tax Law Readability and Tax Complexity. SSRN Electronic Journal, 1–21.

Martins, A., & Taborda, D. (2017). The purpose of tax law: A perspective on financial instruments’ fair value adjustments in Portugal. EJournal of Tax Research, 15(3), 387–401.

Mas’Ud, A., Manaf, N. A. A., & Saad, N. (2019). Trust and power as predictors to tax compliance: Global evidence. Economics and Sociology, 12(2), 192–204.

Mascagni, G., Monkam, N., & Nell, C. (2018). Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda. In SSRN Electronic Journal (Issue October).

Mawejje, J., & Sebudde, R. K. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63, 119–129.

Montoya, S. (2018). Defining literacy. In GAML Fifth Meeting, 17–18.

Mutascu, M., & Danuletiu, D. (2013). The literacy impact on tax revenues. Economics Discussion Papers, 63, 0–25.

Neve, J. De, & Imbert, C. (2019). How to Improve Tax Compliance ? Evidence from Population-wide Experiments in Belgium Maarten Luts. CEP Discussion Paper, 1621.

Nichita, A. (2015). Knowledge Is Power. Improving Tax Compliance By Means of Boosting Tax Literacy. Annals of the University of Oradea - Economic Science, 1(1), 770–774.

Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I. D., Masca, E., Roux-Cesar, A. M., Forte, D., Formigoni, H., & da Silva, A. A. (2019). We Learn Not for School but for Life: Empirical Evidence of the Impact of Tax Literacy on Tax Compliance. Eastern European Economics, 57(5), 397–429.

Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 08(01), 1–9.

Palil, M. R., & Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self assessment system. African Journal of Business Management, 5(33), 12864–12872.

Palil, M. R., & Rusyidi, M. A. (2013). The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study the Influences of Religiosity. ASEAN Journal of Economics, Management and Accounting, 1(1), 118–129.

Pham, A., Genest-Grégoire, A., Godbout, L., & Guay, J.-H. (2021). Tax Literacy: A Canadian Perspective. Canadian Tax Journal/Revue Fiscale Canadienne, 68(4), 987–1007.

Remali, A. M., Khairah, R., Nordin, N. K., Hamdan, N. A., & Lutfi, N. I. A. (2020). Tax Compliance: Taxpayers’ View (Perception). Global Business and Management Research: An International Journal, 12(4), 189–200.

Roser, M., & Ortiz-Ospina, E. (2018). Literacy.

Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075.

Sebele-mpofu, F. Y., & Chinoda, T. (2019). Tax Knowledge , Tax System Complexity Perceptions and Attitudes of the Commercial Sugarcane Farmers and Their Influence on Tax Compliance in the Lowveld Area, Zimbabwe. International Journal of Innovative Science and Research Technology, 4(4), 407–418.

Swapna, G., & Biradar, B. S. (2017). Assessment of Information Literacy Skills among Science-Post Graduate Students in Universities of Karnataka State: A Study. Library Herald, 55(4), 581.

Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73.

Vishnevsky, V. P., & Chekina, V. D. (2018). Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions. Journal of Tax Reform, 4(1), 6–26.

Whitmore, A. (2020). A Comparison of Obesity and Nutrition in Chile and Peru between the Years of 2000-2016.

World Justice Project. (2020). Rule of Law Index Rule of Law Index. In The World Justice Project (Issue June).

WorldoMeter. (2018). WorldoMeter: Real Time World Statistics. Population by Country. WorldoMeter.

How to Cite
Christian Alessandro Noreen, & Ari Budi Kristanto. (2021). Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran?. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 8(2), 184 - 195.