Developing a Model of Tax Compliance from Social Contract Perspective: Mitigating the Tax Evasion

Mangoting, Yenni and Sukoharsono, Eko Ganis and Rosidi, and Nurkholis, (2015) Developing a Model of Tax Compliance from Social Contract Perspective: Mitigating the Tax Evasion. Procedia - Social and Behavioral Sciences, 211 (-). pp. 1-1260. ISSN 1877-0428

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Abstract

The objective of this study is to develop a tax compliance from social contract perspective as mitigation to tax evasion. It is argue that the social contract is an agreement between people and state. The state create prosperity together and as a consequence the country requires a commitment from people through tax payments. The study uses a qualitative interpretative approach. This study results indicate that model of tax compliance can be develop through the perspective of social contract theory based on the freedom, common interests and reciprocity.

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