Taxpayer Compliance: Can Accountant Commitment, Whistleblowing, and Tax System Modernization Impact?
Feber Sormin *
Universitas Mercu Buana, Jl. Meruya Selatan No. 1, Indonesia.
Deden Tarmidi
Universitas Mercu Buana, Jl. Meruya Selatan No. 1, Indonesia.
Etty Murwaningsari
Universitas Trisakti, Jl. Kyai Tapa No.No. 1, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
Aims: The purpose of this study is to examine the impact of Accountants' Professional Dedication, Whistleblowing Mechanism, and Modernization of Tax Administration System on Taxpayer Compliance among practicing accountants in Accounting Firms in Indonesia.
Methodology: This research utilizes a Quantitative Method with multiple regression analysis using statistical data analytics software SPSS. The primary data for this study was collected through a Google Form questionnaire from 87 practicing accountants employed at Accounting Firms.
Results: The findings suggest that Accountants' Professional Commitment and Tax Administration System Modernization do not affect Taxpayer Compliance, whereas the Whistleblowing Mechanism does have an influence on it. In simultaneous testing, all three independent variables studied collectively demonstrate a positive effect on the dependent variable.
Conclusion and Suggestion: This research outcome aims to provide practical insights, offer recommendations for government policy considerations, serve as educational material concerning the role of practicing accountants in improving Taxpayer Compliance, and serve as an academic resource for future researchers.
Keywords: Accountant commitment, whistleblowing, modernization, tax compliance