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Other literature type . 2026
License: CC BY
Data sources: ZENODO
ZENODO
Conference object . 2026
License: CC BY
Data sources: Datacite
ZENODO
Conference object . 2026
License: CC BY
Data sources: Datacite
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VOLUNTARY TAX COMPLIANCE VS ENFORCED COMPLIANCE

Authors: OKTA VINA YULIRA PUTRI; RATNA SEPTIYANTI; MEGA METALIA;

VOLUNTARY TAX COMPLIANCE VS ENFORCED COMPLIANCE

Abstract

This poster compares voluntary tax compliance and enforced compliance. Voluntary compliance happens when taxpayers willingly pay taxes because they understand their importance for national development. It builds trust, positive tax culture, and long-term revenue. Meanwhile, enforced compliance occurs when people pay taxes due to audits, penalties, and fear of sanctions. Although it increases short-term compliance, it can also reduce public trust and require high enforcement costs.

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    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average