Determinants of Individual Taxpayers� Compliance in Indonesia: A Meta-Analysis

Abstract

This research presents a meta-analysis towards 31 studies regarding the tax compliance in Indonesia from 2010- 2015. This study examined the influence of the tax's service quality, tax knowledge, taxpayer awareness, tax socialization, tax sanctions and attitudes of taxpayers to the taxpayer compliance in Indonesia. The purpose of this study is to strengthen the findings of previous research that the dependent variable is affecting taxpayer compliance in Indonesia. Used meta-analysis, this study obtained empirical evidence that all the dependent variables are the quality of tax services, tax knowledge, taxpayer awareness, tax socialization, tax sanctions and attitudes of taxpayers positively affects the taxpayer compliance of individuals in Indonesia.