Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 743 Download : 349

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aimed to analyze the growth of research topics germane to religiosity and taxes globally, as an initiative to capture current and future research trends. Religiosity and taxes have received extensive research emphasis at the global level, due to the mounting role of religiosity in driving tax behavior. This research began with an analysis using VOSviewer to locate publications from 2005 to 2024, allowing a systematic review of related works involving such keywords as religiosity and taxes published over the past ten years. Globally, studies on religiosity and taxes have increased in the past five years, especially in European, Asian, and American countries. Our analysis reveals four topical clusters encompassing religiosity and taxes. The analysis also unfolds four theories related to religiosity and taxes: the theory of planned behavior, social influence theory, economic deterrence theory, and religious commitment theory. The novelty of this study lies in the discussion on the relationship between religiosity and taxes, so that current and future research trends can be identified. The research limitation is that it is only sourced from the Scopus database.

Keywords

Morale Religiosity Tax Compliance

Article Details

License

Copyright (c) 2025 Jurnal Akuntansi dan Auditing Indonesia

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Author Biographies

Galih Wicaksono, Taxation Study Program, Universitas Jember, Jember, Indonesia

Taxation Study Program, Universitas Jember, Jember, Indonesia

Wahyu Widarjo, Accounting Study Program, Universitas Sebelas Maret, Surakarta, Indonesia

Doctoral Student at the Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia

References

  1. Agbetunde, L., Raimi, L., & Akinrinola, O. O. (2022). Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria. International Journal of Ethics and Systems, 38(3), 402-425. https://doi.org/10.1108/IJOES-07-2021-0152
  2. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
  3. Al-ttaffi, L. H. A. (2021). Does religious perspective influence tax non-compliance? Evidence from Yemen. International Journal of Ethics and Systems, 37(2), 222-244. https://doi.org/10.1108/IJOES-04-2020-0062
  4. Alabi, A. W., Atanda, F. A., Akintoye, I. R., & Kajola, S. G. (2024). Tax morale and taxpayers' compliance among SMEs in Nigeria. Journal of Management World, 2024(2), 68-78. https://doi.org/10.53935/jomw.v2024i2.278
  5. Alm, J., Burgstaller, L., Domi, A., März, A., & Kasper, M. (2023). Nudges, boosts, and sludge: Using new behavioral approaches to improve tax compliance. Economies, 11(9). https://doi.org/10.3390/economies11090223
  6. Alm, J., & Malézieux, A. (2021). 40 years of tax evasion games: A meta-analysis. Experimental Economics, 24(3). https://doi.org/10.1007/s10683-020-09679-3
  7. Amah, N., Rustiarini, N. W., & Hatmawan, A. A. (2021). Tax compliance option during the pandemic: Moral, sanction, and tax relaxation (case study of Indonesian MSMEs taxpayers). Review of Applied Socio-Economic Research, 22(2), 21–36. https://doi.org/10.54609/reaser.v22i2.108
  8. Andriani, L. (2016). Tax morale and prosocial behaviour: Evidence from a Palestinian survey. Cambridge Journal of Economics, 40(3), 821–841. https://doi.org/10.1093/cje/bev019
  9. Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76(2), 169–217. https://doi.org/10.1086/259394
  10. Bin-Nashwan, S. A., Al-Hamedi, A. M., Marimuthu, M., & Ramadhan, A. (2020). Study on system fairness dimensions and tax compliance in the Middle East context. Problems and Perspectives in Management, 18(1), 181–191. https://doi.org/10.21511/ppm.18(1).2020.16
  11. Cialdini, R. B. (1984). Influence: The psychology of persuasion. Harper Business.
  12. Corona, F. J. (2024). Tax morale: A global scoping review from the cultural approach to economics. International Review of Economics, 71(3), 343-365. https://doi.org/10.1007/s12232-024-00446-x
  13. Erina, L. (2024). Patriarchy, economic values, and tax morale in Indonesia. International Journal of Public Policy and Administration Research, 11(3), 77–90. https://doi.org/10.18488/74.v11i3.3875
  14. Glock, C. Y., & Stark, R. (1965). Religion and society in tension. Rand McNally.
  15. Hidayat, K., Satria, M., Umar, U., & Arik, N. (2023). The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-filing. Journal of Financial Services Marketing, 28(4), 712–723. https://doi.org/10.1057/s41264-022-00171-y
  16. Khalil, S., & Sidani, Y. (2020). The influence of religiosity on tax evasion attitudes in Lebanon. Journal of International Accounting, Auditing and Taxation, 40, 100335. https://doi.org/10.1016/j.intaccaudtax.2020.100335
  17. Khalil, S., & Sidani, Y. (2022). Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon. Journal of International Accounting, Auditing and Taxation, 47, 100469. https://doi.org/10.1016/j.intaccaudtax.2022.100469
  18. Khozen, I., & Setyowati, M. S. (2023). Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2218176
  19. Kumi, R., & Kwasi Bannor, R. (2023). Job performance, knowledge and perceived power of tax officers on tax morale amongst agrochemical traders in Ghana. Arab Gulf Journal of Scientific Research, 41(3), 260–282. https://doi.org/10.1108/AGJSR-09-2022-0163
  20. Lamantia, F., & Pezzino, M. (2021). Social norms and evolutionary tax compliance. Manchester School, 89(4), 385–405. https://doi.org/10.1111/manc.12368
  21. Le, H. T. H., Tuyet, V. T. B., Hanh, C. T. B., & Do, Q. H. (2020). Factors affecting tax compliance among small-and medium-sized enterprises: Evidence from Vietnam. Journal of Asian Finance, Economics and Business, 7(7), 209–217. https://doi.org/10.13106/jafeb.2020.vol7.no7.209
  22. McGee, R. W., Benk, S., & Yüzba, B. (2020). Does religiosity affect attitudes toward the ethics of tax evasion? The case of Turkey. Religions, 11(9), 476. https://doi.org/10.3390/rel11090476
  23. Meiryani, Warganegara, D. L., Drajat, R. S., Lusianah, Salim, G., Purnomo, A., & Daud, Z. M. (2023). The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance. Journal of Governance and Regulation, 12(4), 144–156. https://doi.org/10.22495/jgrv12i4art14
  24. Mohammed, H., & Tangl, A. (2024). Taxation perspectives: Analyzing the factors behind viewing taxes as punishment—A comprehensive study of taxes as service or strain. Journal of Risk and Financial Management, 17(1). https://doi.org/10.3390/jrfm17010005
  25. Nayak, V., & Hegde, K. P. (2023). Examining the impact of wealth redistribution through zakat. Millah: Journal of Religious Studies, 22(2), 285–312. https://doi.org/10.20885/millah.vol22.iss2.art1
  26. Nigatu, A. G., & Belete, A. A. (2022). Determinants of business house rental income taxpayers' compliance with tax system in Afar Region, Northeast Ethiopia. Journal of Tax Reform, 8(3), 270–284. https://doi.org/10.15826/jtr.2022.8.3.121
  27. Ntiamoah, J. A., & Asare, J. (2022). Economic versus non-economic factors: Which is more relevant to an individual's tax compliance decisions in a developing economy? Universal Journal of Accounting and Finance, 10(1), 181–190. https://doi.org/10.13189/ujaf.2022.100119
  28. Nyamapheni, J., & Robinson, Z. (2022). How can different currency regimes affect the willingness to pay tax? Tax morale evidence from Zimbabwe. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2156678
  29. Ocheni, S. (2015). A causality analysis between tax compliance behaviour and Nigerian economic growth. Mediterranean Journal of Social Sciences, 6(1S1), 577–582. https://doi.org/10.5901/mjss.2015.v6n1s1p577
  30. Pahala, I., Jaya, T. E., Nurdito, G. A., & Ningrum, R. (2022). The effect of tax justice, discrimination, and religiosity on tax evasion behavior. Access to Success, 23(188), 103–109. https://doi.org/10.47750/QAS/23.188.15
  31. Paleka, H., Karanović, G., & Štambuk, A. (2023). The direct and moderating effect of sociodemographic variables on tax compliance behaviour. South East European Journal of Economics and Business, 18(2), 34–48. https://doi.org/10.2478/jeb-2023-0017
  32. Paleka, H., & Vitezić, V. (2023). Tax compliance challenge through taxpayers' typology. Economies, 11(9). https://doi.org/10.3390/economies11090219
  33. Prasetyo, D. Y., Adi, P. H., & Damayanti, T. W. (2020). Overconfidence, gender and tax compliance: The Indonesian evidence. Montenegrin Journal of Economics, 16(4), 135–143. https://doi.org/10.14254/1800-5845/2020.16-4.11
  34. Raihana, N., Ali, M., Benk, S., Budak, T., & Isa, K. (2017). A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15(3), 490-505. https://www.researchgate.net/publication/323416585
  35. Sanusi, S., Omar, N., Sanusi, Z. M., & Muslichah, I. (2021). The application of the responsive regulation theory on indirect tax compliance among small and medium enterprises in Malaysia. Management and Accounting Review, 20(2), 137–160. https://doi.org/10.24191/MAR.V20i02-06
  36. Schoeman, A. H. A., Evans, C. C., & Du Preez, H. (2022). To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa. Meditari Accountancy Research, 30(7), 213–236. https://doi.org/10.1108/MEDAR-05-2021-1309
  37. Sritharan, N., Sahari, S., Sharon, C. C. S., & Syubaili, M. A. (2023). Does religiosity moderate personal tax compliance? A study involving in-house tax professionals of Malaysian businesses. Journal of Tax Reform, 9(1), 76–97. https://doi.org/10.15826/jtr.2023.9.1.130
  38. Sritharan, N., Salawati, S., & Cheuk, S. C. S. (2020). How social factors determine individual taxpayers' tax compliance behaviour in Malaysia? International Journal of Business and Society, 21(3), 1444–1463. https://doi.org/10.33736/ijbs.3363.2020
  39. Sulistiyanti, U., & Falikhatun. (2023). Carbon tax: A bibliometric analysis for future research in Indonesia. Jurnal Akuntansi dan Auditing Indonesia, 27(2), 199–207. https://doi.org/10.20885/jaai.vol27.iss2.art8
  40. Sunarsih, U., Avip, M., & Hakim, D. (2024). The impact of tax understanding, gender, and love of money on tax evasion with religiosity as a moderating variable. Revista De Gestão Social E Ambiental, 18(7), e06926. https://doi.org/10.24857/rgsa.v18n7-141
  41. Thi, T., Vo, D., Tuliao, K. V., & Chen, C. (2022). Managers' ethics of tax evasion: The roles of family, religion, and social conditions. E a M: Ekonomie a Management, 25(3), 53-68. https://doi.org/10.15240/tul/001/2022-3-004
  42. Timothy, J., & Abbas, Y. (2021). Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: A study of Indonesian SMEs. eJournal of Tax Research, 19(1), 168–184.
  43. Twesige, D., Rutungwa, E., Faustin, G., Misago, I. K., & Mutarinda, S. (2024). Gender and the tax compliance puzzle: Does gender influence taxpayers' behaviour towards tax compliance? Evidence from Rwanda. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2316887
  44. Vincent, O. (2021). Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1938930
  45. Waluyo. (2017). Tax amnesty and tax administration system: An empirical study in Indonesia. European Research Studies Journal, 20(4), 548–556. https://doi.org/10.35808/ersj/910
  46. Wang, J., & Lu, J. (2021). Religion and corporate tax compliance: Evidence from Chinese Taoism and Buddhism. Eurasian Business Review, 11(2), 327–347. https://doi.org/10.1007/s40821-020-00153-x
  47. Worthington, E. L., Jr., Wade, N. G., Hight, T. L., Ripley, J. S., McCullough, M. E., Berry, J. W., Schmitt, M., Berry, J. T., Bursley, K. H., & O'Connor, L. (2003). The Religious Commitment Inventory—10: Development, refinement, and validation of a brief scale for research and counseling. Journal of Counseling Psychology, 50(1), 84–96. https://doi.org/10.1037/0022-0167.50.1.84