International Journal of Business and Economy (IJBEC) eISSN: 2682-8359 | Vol. 4 No. 3 [September 2022]
Journal website: http://myjms.mohe.gov.my/index.php/ijbec
DETERMINANTS OF TAX AWARENESS: A SYSTEMATIC LITERATURE REVIEW
Nur Marliana Mohamad1*, Norlaila Md Zin2 and Suzana Sulaiman3
1 Jabatan Pengurusan dan Sains Sosial, Kolej Yayasan Pelajaran Johor, Kulai, MALAYSIA
2 3 Faculty Accountancy, Universiti Teknologi Mara, Shah Alam, MALAYSIA
*Corresponding author: [email protected]
Article Information:
Article history:
Received date : 21 August 2022 Revised date : 30 August 2022 Accepted date : 4 September 2022 Published date : 10 September 2022 To cite this document:
Mohamad, N. M.., Md Zin, N., &
Sulaiman, S. (2022).
DETERMINANTS OF TAX AWARENESS: A SYSTEMATIC LITERATURE REVIEW.
International Journal of Business and Economy, 4(3), 303-315.
Abstract: Tax awareness among the society is important since it is one of the main factors that contribute to tax compliance among taxpayers. This study aimed to systematically review, consolidate, and integrate the findings of various empirical studies in the literature to identify the factors affecting tax awareness. Out of the identified and screened 310 related studies, a total of 14 articles were included in this systematic review. A frequency analysis was conducted on these selected articles to look into the factors, theorical components, methodological approaches, countries of the origin, sample size, and the studies’ distribution by year. The results showed that tax knowledge, attitude, tax morale and tax socialization are among the most factors influencing tax awareness. As for theories, the Planned Behaviour and Attribution theories are the mostly applied theories in the literature related to tax awareness. In terms of distribution, the largest share of the studies was attributed to Indonesia, followed by Malaysia and Turkey. Methodologically, majority of the studies are quantitative in nature, and then scientific approach. Government, tax authorities and related parties can utilize the findings of this study to improve tax awareness for better compliance in future.
Keywords: Tax Awareness, Tax Compliance, Theory of Planned Behavior (TPB).
1. Introduction
The issue of non-tax compliance has become a major concern globally since the implementation of self-assessment system. Non-compliance with tax laws impedes the ability of the government to collect taxes efficiently in both developed and developing countries, and Malaysia has no exemption. Recently, the Inland Revenue Board Malaysia (IRBM) detected a total of 31,598 entities comprising individuals, businesses, companies, and others who have yet to report their actual income in which this has contributed to the country's direct tax leakage of RM 665 million (Sinar Harian, 2022). Further investigation revealed that a total of 23,751 entities were constituted by individuals, while another 7,847 were from businesses, companies, and others. Alarmed by this statistic, the Malaysian government has outlined three approaches to mitigate non-compliance issues, i.e. through awareness, education, and service. These approaches are in line with the suggestion by Othman et al. (2020) who asserted that the level of tax compliance among taxpayers in a country reflect the level of knowledge about taxation system among its citizens.
Previous studies in the literature have provided the evidence to show that tax awareness is among the major factors that influence tax compliance (Adimasu, 2017; Indah & Setiawan, 2020; Lisa & Hermanto, 2018; Nurkhin et al., 2018; Oktaviani et al., 2020; Wicaksono &
Lestari, 2017; Zanaria & Lestari, 2020). For instance, Wicaksono and Lestari (2017) revealed the significant influence of the taxpayers’ attitude on their tax compliance. In line with these studies, Sanusi et al. (2021) suggested that introducing tax awareness at a young age is necessary to prevent non-compliance among the citizens in the future. In fact, according to the study by the Organisation for Economic Co-operation and Development (OECD), tax awareness and literacy is the key driver that contributes to shape the tax culture of a country, whereby the people managed to develop an understanding about the consequences of both paying and not paying taxes on their daily activities (OECD, 2021a). Given the importance of tax awareness towards tax compliance, it seems necessary to investigate factors that influence awareness towards taxes so that tax compliance behavior can be improved from the ground up.
Meanwhile, several previous studies attempted to find the factors that influence tax awareness among individuals. In some research, tax awareness is associated with factors such as the tax education received by individuals (Baykan & Cek, 2019; Gergerlioğlu & Гергерлиоглу, 2022;
Tjen & Wicaksono, 2022), tax knowledge (Hamid et al., 2019; Hardiningsih et al., 2020;
Muawanah & Gajayana, 2021; Oktaviani et al., 2020; Panjaitan et al., 2018; Pattiasina et al., 2021; Sanusi et al., 2021; Savitri, 2015), taxpayers’ attitude (Gergerlioğlu & Гергерлиоглу, 2022; Hamid et al., 2019; Panjaitan et al., 2018; Sanusi et al., 2021; Tambun, 2022), tax morale (Sanusi et al., 2021; Tambun, 2022), the role of tax authorities (Sanusi et al., 2021; Tenreng et al., 2021), subjective norms(Panjaitan et al., 2018), tax amnesty (Panjaitan et al., 2018), tax sanction (Hardiningsih et al. et al., 2020; Tenreng et al., 2021), tax socialization(Hardiningsih et al., 2020; Oktaviani et al., 2020; Savitri, 2015) service quality (Muawanah & Gajayana, 2021; Savitri, 2015), expediency of tax id number (Savitri, 2015), trust in government(Hamid et al., 2019), tax literacy (Upa et al., 2021) and social environment (Upa et al., 2021). The above studies have shown that there are varying factors at present which could significantly impact tax awareness among the citizens.
Despite the significance of tax awareness, there seems to be lack of studies that focused on the factors that could impact the tax awareness among individual taxpayers. Additionally, there were also no agreement among the previous studies on a relevant theory that can act as a guidance or reference for research practitioners and scholars who aim to understand and explore issues and aspects related to taxpayers’ awareness. Furthermore, most of the existing studies in the literature are empirical and quantitative in nature. Thus, it is not an exaggeration if stated that there is still no review article that discusses the factors that affect tax awareness among individuals based on database searching.
In line with the above, the main purpose of this study is to review, consolidate, and integrate relevant findings obtained from the systematic review of previous studies in the literature in order to identify the factors which may contribute towards tax awareness among individual taxpayers in the society. Other than that, this systematic review study also aims to look into the theories which have been used and discussed in the identified studies in order to suggest the direction of future work for other researchers, scholars, and policymaker alike as they seek to study and understand tax awareness in this country.
This paper is comprised of six sections. In the previously discussed section, the issues and the purpose of this study have been presented. Next, the methodogical approach in implementing this study is elaborated. Following the method section, the conducted review of previous studies related to the scope of this study is explained. The fourth section presents the findings obtained from this systematic review, and the fifth section presents the discussions of the study findings in detailed. Finally, the six section explains the limitations and direction of future work, and concludes the study findings.
2. Method
This study employed a quantitative method in performing the systematic reviews of the related studies in the literature in order to identify the factors as well as other aspects that contribute to the tax awareness among individual taxpayers. The systematic literature review was performed using the online method by involving a collection of articles in the literature related to tax awareness. In order to collect the articles which are relevant to the topic and scope of this paper, specific key terms, such as ‘tax awareness’, ‘taxpayers’ awareness’, and ‘factors affect tax awareness’ were used in performing the search. The article search involved online scholarly databases, such as Scopus, Science Direct, Emerald Insight, Web of Science and ResearchGate. At the end of the article search process, a total of 310 articles were extracted from these databases for further analysis. Following this, two screening activities was conducted. The first screening was done to narrow down and eliminate the articles which are deemed as unrelated to the topic of this study. From this first screening, a total of 277 articles were removed from the database of article collection. Next, the second screening involved the researchers’ manual activities in reading the articles by their title, abstract, as well as the article content. As a result, 19 more articles were removed due to the unrelated scope and duplication.
Figure 1 illustrates the whole process of article collection and screening.
Figure 1: Processes Done in Selecting Articles Related to the Scope of the Study
Finally, the screened and selected articles were further analyzed quantitatively in which a frequency analysis was implemented using the statistical software in order to identify and record the factors influencing tax awareness as well as other details such as theories, methodological approach, countries, respondents involved, and sample size of the studies.
3. Literature Review
The initial scope of the study involved individual taxpayers. However, it was observed from the review that there are limited articles that can be extracted from the literature which specifically related to the investigation of factors affecting tax awareness among individual taxpayers. Due to this reason, the systematic review in this study also included other articles that studied the impacts on tax awareness among small and medium enterprises. The final extracted articles were summarized in Table 1 with a brief summary of each article. As an example, Pattiasina et al. (2021) and Oktaviani et al. (2020) in Indonesia confirmed that tax knowledge and tax socialization have a significant effect on tax awareness. Similarly, Hamid et al., 2019, identified the relationships between tax knowledge and attitude with tax awareness.
As indicated in their study results, higher level of tax knowledge and better attitude will contribute towards increasing the people’s understanding of tax system and laws. Their findings are in line with other research conducted by Panjaitan et al., (2018) who confirmed that taxpayer’s attitude and tax knowledge have positive effect on tax awareness among Small Medium Enterprise in Medan. Furthermore, tax amnesty is also found to have a positive relationship with tax awareness in Panjaitan's (2018) study. Nevertheless, other factors such as
No of records identified through database searching
Scopus (n=64) Science Direct (n=53) Emerald Insight (n=44) Web of Science (n=49)
Screening 1 = 277 removed Initial (n=310)
Total (n=33)
Net (n=14) included
Screening 2 = 19 removed
trust in government and tax system (Hamid et al., 2019) and subjective norms (Panjaitan et al., 2018) were found to have a negative relationship with tax awareness.
Meanwhile, according to Tambun (2022), nationalism’s attitude and tax morale have a significant relationship on tax awareness among taxpayers. As concluded by Tambun, the first strategy for the government to increase tax awareness among taxpayers is by increasing the tax morale, and then followed by the attitude of nationalism. In similar vein, the research conducted by Tenreng et al., (2021) proved that the role of tax authorities and tax sanctions are effective in increasing taxpayer awareness. Muawanah and Gajayana (2021) also discussed that taxes knowledge and fiscal services quality positively and significantly affects taxpayers’ awareness.
Based on the findings by Savitri (2015), tax socialization, tax knowledge, and quality of service were noted as the factors which significantly impacted the taxpayers’ tax awareness; on the other hand, expediency of tax id number did not have a significant relationship with the tax awareness. Similarly, Hardiningsih et al. (2020) concluded that tax knowledge, tax sanction, and tax socialization have positive impact on tax awareness among taxpayers.
In the perspective of future taxpayers, a study in Indonesia (Upa et al. 2021) found that tax literacy and social environment have a positive impact on the level of tax awareness among secondary school students. Another study in Indonesia by Tjen and Wicaksono (2022) discussed that after the tax education session, students' level of tax awareness rose.
Additionally, students who are familiar with the tax authority website and those who have studied taxes before the event showed a greater increase in tax awareness. Meanwhile, in Malaysia, according to Sanusi et al., (2021) tax knowledge, tax attitude, and tax morals were found to have a significant relationship towards tax awareness among students in higher learning institutions. On the other hand, the role of tax authorities was found to have a negative relationship on tax awareness among the students (Sanusi et al., 2021).
Despite the importance of tax education and knowledge towards tax awareness, several other studies found a contradicting evidence. For instance, the studies by Gergerlioğlu and Гергерлиоглу (2022) and Baykan and Cek (2019) in Turkey showed that tax education has no significant impact on tax awareness among students. Moreover, Gergerlioğlu and Гергерлиоглу revealed that there is not much difference among the attitudes of students who received tax courses and those who did not receive tax courses. Nevertheless, Baykan and Cek suggested that tax education should be introduced at an earlier level of education to develop tax awareness among the future taxpayers. This is in line with Othman et al., (2020) who recommended that tax education should be formally introduced at secondary school to raise future taxpayer’s awareness toward taxes.
Table 1: Summary of the Reviewed Articles Author/
year/
country
Theory/
Models Applied
Independent Variable
Dependent Variable
Sample size/
methods
Findings
Gergerlioğlu and Гергерлиоглу
(2022) Turkey
Nil Tax education Attitude
Tax consciousnes
s
538 University students/
Quantitative
There is not much difference among the attitudes of students who received tax courses and those who did not receive tax courses.
Tjen &
Wicaksono (2022)
Nil Tax education program
Tax awareness
693 taxpayers Quantitative
Students’ tax awareness levels increased after the tax education program.
Indonesia Sanusi et al.,
(2021) Malaysia
Nil Tax
knowledge Tax morale The role of tax
authorities
Tax awareness
224 respondents’
students/
Quantitative
Significant positive relationship between tax knowledge, tax morale and attitude towards tax
awareness were
discovered. However, no relationship was found between the role of tax authorities and tax awareness
Panjaitan et al., et al.,
(2018) Indonesia
TPB Taxpayers’
attitude Taxpayers’
knowledge Subjective
norms Tax amnesty
Tax awareness
Tax compliance
344 respondents/
Quantitative
There is a significant influence of the Taxpayer’s Attitude, tax knowledge and tax amnesty towards tax awareness. There is no significant effect of subjective norms on tax awareness.
Tenreng et al., (2021) Indonesia
Slippery Slope Framwork
Tax sanction The roles of tax authorities
Tax awareness
Tax compliance
100 active taxpayers/
Scientific approach
The role of tax authorities and tax sanctions proved effective in increasing taxpayer awareness Pattiasina et
al., (2021) Indonesia
TPB Taxation
knowledge Tax socialization
Tax awareness
Tax compliance
120 respondents
Individual taxpayers/
Quantitative
The results of this study indicate that tax knowledge and tax socialization have a significant relationship towards tax awareness.
Oktaviani et al., (2020)
Indonesia
Nil Taxpayer knowledge
Taxation socialization
Tax awareness
Tax compliance
95 respondents taxpayers/
Quantitative
The results of the study reveal that taxpayer knowledge and taxation socialization had a significant effect on taxpayer awareness.
Muawanah &
Gajayana, (2021) Indonesia
Nil Taxes
knowledge Fiscal services
quality
Tax awareness
Tax compliance
100 individual taxpayers/
Quantitative
Taxes knowledge and fiscal services quality positively and significantly affects taxpayers’
awareness.
Savitri (2015) Indonesia
Attributio n Theory
TPB
Tax socialization
Tax knowledge
Quality of service Expediency of
tax id number
Tax awareness
Tax compliance
100 taxpayers/
Quantitative
The tax socialization, tax knowledge and quality of service were affecting the tax awareness while expediency of tax id number does not affect the tax awareness.
Baykan & Cek (2019) Turkey
Nil Education about tax
Tax awareness
Tax perception
82 students/
Quantitative
Students who are receiving education about tax show low levels of tax awareness and perceptions.
Tambun (2022) Indonesia
TPB Nationalism’s Attitude and
Tax Morals
Tax Awareness
Taxpayer Compliance
180 respondents
Taxpayers/
Quantitative
There is a significant direct effect on nationalism and tax morale on tax awareness.
Hamid et al., (2019) Malaysia
Equity theory
Tax knowledge Tax attitude
Tax Awareness
300 e- commerce/
Quantitative
There are relationship between tax knowledge and attitude with tax awareness. While, trust in
Trust in government
government and tax system has negative relationship with tax awareness.
Upa et al., (2021) Indonesia
Nil Tax literacy and social environment
Tax awareness
398 respondents of
school students/
Quantitative
The tax literacy variable has a significant effect on tax awareness and the social environment has a significant effect on tax awareness.
Hardiningsi et al., (2020)
Indonesia
Attributio n theory
Tax knowledge Tax sanction
Tax socialization
Tax awareness
Tax compliance
196 taxpayers/
Quantitative
Tax knowledge, tax sanction and tax socialization have positive relationship towards tax awareness
4. Findings
4.1 Most Important Factor for Tax Awareness
As indicated in Figure 2, the systematic review of articles in study showed that the most important factors that influence tax awareness among individual taxpayers are related to TPB which are tax knowledge (Hamid et al., 2019; Hardiningsih et al., 2020; Muawanah &
Gajayana, 2021; Oktaviani et al., 2020; Panjaitan et al., 2018; Pattiasina et al., 2021; Sanusi et al., 2021; Savitri, 2015), attitude (Hamid et al., 2019; Panjaitan et al., 2018; Sanusi et al., 2021;
Tambun, 2022), and tax socialization (Hardiningsih et al., 2020; Oktaviani et al., 2020; Savitri, 2015). Furthermore, tax morale is also an essential factor for tax awareness (Sanusi et al., 2021;
Tambun, 2022).
Figure 2: Factors Influencing Tax Awareness
4.2 Theories of Tax Awareness
In addition to the above finding, the review of the identified studies also revealed the major focus on the application of TPB in describing the behavioural intention among the taxpayers and its influence on tax awareness (Figure 3). Apart from TPB, the Attribution theory was also discussed in the studies in the literature. Other theories, such as Social Learning theory, Expected Utility theory, and Equity theory were marginally used. However, it was also found
8 4
3 2 1 1 1 1 1 1 1
0 2 4 6 8 10
Tax Knowledge Tax Attitude Tax Socialization Tax Morale Tax Amnesty The Role of Tax Authorities Service Quality Expediency of Tax ID…
Tax Literacy Social Environment Tax Sanction
Factors influencing tax awareness
that 50% of the identified studies did not use or discuss any theory to explain the relationship that exists between tax variables.
Figure 3: Theories of Tax Awareness
4.3 Countries of Origin of the Reviewed Studies
As shown in Figure 4, Indonesia contributes the largest number of the related studies, followed by Malaysia and Turkey.
Figure 4: Countries of the Studies
4.4 Methodological Approach
In terms of the methodological approach, majority of the studies employed the quantitative method of data collection. The plausible reason could be because the main focus of this study is on individual taxpayers, and thus the easiest and most practical way to extract relevant primary data from this type of respondents is through the use of survey-based method, such as questionnaire.
Figure 5: Methodological Approach of the Studies
4 2
1 1 1
0 1 2 3 4 5
Theory Planned Behavior Attibution Theory Social Learning Theory Expected Utility Theory Equity Theory
Theories of tax awareness
10 2
2
0 2 4 6 8 10 12
Indonesia Malaysia Turkey
Countries
93%
7%
Methodological Approach
Quantitative
Scientific Approach
4.5 Sample Size
Based on the analysis, it was found that the quantitative studies have accounted for 93% of the total studies identified. For these quantitative studies, the sample size applied for the data collection varied significantly from 82 to 693 respondents. The calculated mean of this sample size was 248.
4.6 Studies Distribution by Year
The importance of tax awareness can also be observed by the number of studies published in the literature. As can be seen from Figure 6, the number of studies conducted on tax awareness increased significantly from 2015 to the middle of 2022. This suggests the increasing scholarly focus on tax awareness. Meanwhile, the constant trend from 2019 to 2020 could be due to the impact of COVID-19 in which the pandemic has caused disruptions to various socio-economic areas, including tax administration and public services. As reported by OECD (2021b), the COVID-19 crisis has led to severe deterioration in public finances, which put forward the need for restructuring tax and expenditure policies.
Figure 6: Chronology of the Studies (Yearly Distribution)
5. Discussion
It is of vital importance to identify the factors that influence tax awareness since these factors can provide a basic understanding on the ways or solutions for encouraging taxpayers to do voluntary compliance with tax-related laws and regulation (Nadiah et al., 2019). Overall, based on the systematic review of the literature, this study has identified several factors that affect the tax awareness, namely tax education, tax knowledge, tax literacy, attitude, tax morale, tax socialization, service quality, social environment, expediency tax ID, tax amnesty, tax sanction, and the role of tax authorities. These factors may suggest the areas for developing a conceptual framework of tax awareness which is applicable for analyzing and discussing the role of tax awareness for the society’s tax compliance.
Most importantly, in line with other studies, this study put forward the importance of enhancing tax awareness among both individual and future taxpayers for sustainable sources of funding for social and public development programmes. Tax is an important source of income for a nation’s development, and thus people’s awareness on their obligation is necessarily vitality.
Multiple studies have shown that higher tax awareness is associated with a higher tax compliance, in which such level can be achieved with a necessary level of education and knowledge on the taxation system (Shahnaz et al., 2022). Furthermore, as observed from the yearly distribution of the studies, the increasing trend could be an important indication or
0 1 2 3 4 5 6
2015 2016 2017 2018 2019 2020 2021 2022
reflection of the importance of tax awareness in the body of knowledge, thus putting forward the need to improve tax compliance among the society in future.
Moreover, tax awareness relates to multi-faceted aspect of human’s cognitive and behavioral understandings. This study also revealed that the theoretical applications in describing the behavioral intention among the taxpayers and its influence on tax awareness, particularly TPB.
Other than TPB, the study findings also identified several other theories related to the study on tax awareness, such as Social Learning theory, Expected Utility theory, and Equity theory. As suggested by Muzakkir et al. (2019), the best approach to investigate the determinants of individual behavior is through the application of TPB. Similarly, their study identified the determinant effect of the theory and tax knowledge on taxpayer compliance.
As for implication, findings obtained in this study would be very beneficial for decision makers and policy makers alike by focusing on these factors so that the tax awareness can be increased thus comply with tax laws in future. As for research practitioners and researchers, this study has provided a useful summary of the key findings from various previous studies in the literature, thus it would be helpful to assist them to identify gaps, while looking into potentials and emerging challenges in extending the study.
6. Limitations of the Study and Future Work
Despite the significance of the study findings, there are several limitations to be considered.
Firstly, the systematic review only involved 14 studies of the total identified studies. Therefore, it is suggested that future studies to expand the database of articles so that the findings could be more representative and generalizable. Secondly, findings obtained in this study were also limited since they were based on individual taxpayers and small medium enterprises. Although the scope of the study was individual taxpayers, the inclusion of small medium enterprise was done due to the lack of studies which focused only on individual taxpayers. Considering this, it is recommended for future research to extend the literature by conducting empirical studies that involve not only individual taxpayers, but also future taxpayers, i.e., school and university students. Other than that, this study was also limited since most extracted studies were related to three countries, namely Indonesia, followed by Malaysia and Turkey. Therefore, it is proposed that future empirical studies can be done on developing countries, specifically those involved the use of the theory of TPB, Attribution Theory, and Social Learning Theory. Finally, there is also a need for the findings of this study to be examined more empirically. In line with this need, future work may explore the investigation of factors such as tax education, tax knowledge, tax socialization, tax morale, social environment and other relevant factors which constitute the behavioural approach. This may be useful for explaining how the tax awareness can vary by the types of taxpayers, either individual or future taxpayers.
7. Conclusion
In conclusion, through the systematic review, this study has identified the factors which could affect the tax awareness among individual taxpayers. The obtained findings have also provided relevant statistical and empirical evidence based on the literature studies which discussed aspects related to tax awareness. In implementing the systematic review, 14 articles were extracted from a total of 310 identified articles. Further frequency analysis was conducted based on these articles to identify the factors as well as other relevant data, i.e. theorical components, methodological approaches, countries of origin, sample size, and the studies’
distribution by year. Based on the study findings, it was observed that tax knowledge, attitude,
tax morale and tax socialization are among the most factors which influence tax awareness among the taxpayers. As for the theories, the theory of Planned Behaviour and Attribution theory were found to be the most applied and discussed theories in the literature studies related to tax awareness. Based on distribution, the largest share of studies was attributed to Indonesia, followed by Malaysia and Turkey. Methodologically, majority of the studies were quantitative in nature, and many others were scientific approach. In the light of the study findings and limitations, suggestions for future works were also highlighted.
8. Acknowledgement
It is a pleasure to acknowledge all the roles of those involved in the completion of this study.
The authors are grateful to the Kolej Yayasan Pelajaran Johor (KYPJ) which provides facilities as well as the staff for their assistance to carry out this research.
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