The Intention to Comply with Personal Income Tax Obligations Beyond Employment Income: A Case Study of IT Employees
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Abstract
This study aims to examine the tax compliance behavior of individual taxpayers who earn income sources other than employment and to investigate the factors influencing their intention to comply with tax obligations, particularly in cases involving income types beyond wages and salaries, as defined by law among information technology (IT) employees. The research employed a quantitative approach, using a questionnaire as the primary data collection instrument. The sample consisted of 412 IT employees whose income met the legal threshold for tax filing and who had prior experience in filing personal income tax returns. Data were analyzed using descriptive statistics and multiple regression analysis to test the research hypotheses. The results revealed that 1) overall tax compliance behavior was at a high level, with the highest-rated aspects being filing tax returns within the required timeframe, followed by the ability to provide supporting documents upon request; and 2) social norms, moral obligation, and attitudes toward tax evasion exerted a statistically significant influence on the intention to comply with personal income tax law at the 0.01 level. Conversely, perceived behavioral control and perceptions of the effectiveness of the tax system did not exhibit a significant impact on such compliance intentions.
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