Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
Indonesia is faced by the conditions of low tax compliance, high tax potential unreached, and the limited human resources at Directorate General of Tax. Thus, human behavior perspective or morality seems to be an important issue to increase tax compliance behavior.
Researches have been done in many countries to examine the human behavior factor that affects tax compliance behavior.
This research was done by questionnaire survey method with a sample of 426 collegians in some higher education institutions in Yogyakarta. This research examines four human behavior factors that affect the justification of tax evasion. Analysis was done by binary logit regression model with maximum likelihood.
The results show no statistically significant influence of absolute grievance to the justification of tax evasion. Nevertheless, relative grievance shows positive influence to the justification of tax evasion. Sense of duty and sense of solidarity show negative influence to the justification of tax evasion in a higher extent. Finally, the results show that the justification of tax evasion relates negatively to the tax compliance behavior.
Keywords: Tax Compliance, Justification of Tax Evasion, Tax Morale, Human Behavior,
Tax Ethics.
The Indonesian Government relied in tax as source of revenue. In 2012, tax revenue gave contribution 74.8% of total revenues. In 2013, the government targeted tax revenue to cover 78% of total revenue. This obsession shows high reliance on tax to support government operation.
One of tax’s functions is by means of sources for government to fund its expenditures
(Mardiasmo, 2011). Tax is used to build facilities and infrastructure, to provide inexpensive education, to provide inexpensive health, to give protection and security, to subsidize fuel, energy and food, to maintain justice in law, to tackle disaster, to preserve culture, and to hold elections that are safe, orderly, and well (Suplemen Pajak: Manfaat Pajak Untuk
Kesejahteraan, 2012). Therefore, tax revenue is an important issue and it should be increased.
To increase the tax revenue, tax compliance is expected by every government. Indonesian government itself expected raise in taxpayer compliance percentage (Manurung, 2013).
Tax compliance is defined as reporting income as required by the tax regulation, submitting Tax Refund on-time, and paying the tax on-time (Franzoni, 1999 in Manurung,
2013). But reality doesn’t match the expectation. Tax evasion has been wide phenomenon and has given losses to many countries.
___________________________________________________________________________
*A graduate from Faculty of Economics and Business, Universitas Gadjah Mada
**An Associate Professor at the Department of Accountancy, Faculty of Economics and Business Universitas
Gadjah Mada, Jalan Socio Humaniora No. 1 55281, Yogyakarta, Indonesia.

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
Models have been developed to increase tax compliance: economic perspective (Allingham &
Sandmo, 1972 in Molero & Pujol, 2012), philosophic perspective (Crowe, 1944 in McGee, 2006), and human behavior or morality perspective (Molero & Pujol, 2012; Maciejovsky et al ., 2012; Alm
& Torgler, 2012).
Economic perspective founds probability of being audited and the penalty rate if caught cheating as relevant factors. To increase the audit probability, the Directorate General of Tax (DGT) would need more human resources. But in 2013, the DGT declared a lack in human resources (Hida,
2013). Therefore, solution from other perspective is needed to cope with this limited human resources problem.
Tax compliance cannot be explained entirely by such purely financial considerations (Alm &
Torgler, 2011). Rational people will always report their income less to maximize their utility. But in fact, even in the least compliant countries, there are often substantial numbers of individuals in most countries who apparently pay all (or most) of their taxes all (or most) of the time (Alm &
Torgler, 2011). This suggests that there are other factors affect tax compliance besides financial considerations.
McGee (2006) did literature study on philosophic perspective and concluded that it is perhaps better to examine the strengths or weaknesses of the various arguments rather than to look at what segment of the population holds this view or that. If this is done, perhaps tax evasion may be ethically justified in some certain cases.
The human behavior perspective is developed from the philosophic perspective by looking at the arguments. Human behavior perspective is widely examined with various human behavior variables which influence taxpayer’s view of justification of tax evasion. In relation to tax compliance, the higher the justification of tax evasion, the lower the tax compliance, vice versa (Maciejovsky et al.
2012).
In Indonesia, previous researches found significant factors that affect willingness to pay tax: tax knowledge (Anintyarini, 2004; Nugroho & Zulaikha, 2012), the quality of tax officers’ services
(Dewi, 2011; Nugroho & Zulaikha, 2012), and the good perception of taxation system effectiveness
(Nugroho & Zulaikha, 2012).
The tax administration modernization started in 2007 has responded to these findings. Tax compliance ratio has increased from 30.21% to 58.16% since 2007 to 2010, but decreased to
52.74% in 2011 (Direktorat Jenderal Pajak, 2011). Tax compliance ratio shows ascension while empirical data from DGT shows that there are many individuals should pay tax, but they do not.
Aviliani, an economy observer, viewed that there are still more than 80% of tax potential unreached
(Suplemen Pajak: Manfaat Pajak Untuk Kesejahteraan, 2012). This condition shows that tax compliance is actually low, and there are factors other than those found in previous researches that can increase tax compliance.
Molero & Pujol (2012) examined tax morale with four independent variables: grievance in absolute terms, grievance in relative terms, sense of duty, and sense of solidarity. The research done in Spain found that all of the variables are significant to explain the justification of tax evasion.

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
According to Ethical Relativism Theory, different societies have different ethical beliefs, there is no rational way of determining whether an action is morally right or wrong other than by asking whether the people of this or that society believe it is morally right or wrong (Velasquez, 2006).
Therefore, this research attempts to examine the four independent variables examined by Molero &
Pujol (2012) in its relationship to the justification of tax evasion in Indonesia. This research also examines the significance of the justification of tax evasion to tax compliance in Indonesia.
This research is expected to contribute in several ways. First, this finding provides evidence on human behavior factors that affect tax compliance through the justification of tax evasion. Second, this research provides information about internal relevant variables that can be built by the government on the future generation to create a complied future generation.
This paper is organized as follows. First, introduction provides the background and the importance of this paper. Second, literature review provides theoretical backgrounds as bases for hypothesis development, discussed previous researches and supporting theories. Third, hypothesis development describes the logical framework for developing hypothesis. Fourth, research method elaborates method used in this research, consisted of the description about population and sample, data, operational variable, and research analysis method. Fifth, analysis describes results and discussion of the findings. Lastly, conclusion underlying main findings and conclude the research results and offer future investigation on similar topics.
2.
LITERATURE REVIEW
2.1
Previous Researches
Previous researches have shown empirical evidence on the importance of ethics in understanding the grounds of tax compliance. Alm & Torgler (2011) argue that it is not possible to understand fully an individual’s compliance decisions without considering in some form these ethical dimensions.
Molero & Pujol (2012) conducted survey using Spanish university students: the University of
Navarra. The research gives evidence that the justification of tax evasion can be explained by the presence of grievance in absolute terms (those who feel that taxes are too high, those who feel that public funds are wasted, and those who accept underground economic activities) and grievance in relative terms (the suspected level of others’ tax evasion). The sense of duty and the level of solidarity are also relevant factors, but to a lesser extent.
Maciejovsky et al.
(2012) found that the justification of tax evasion affects tax compliance. The research shows that participants who do not justify tax evasion engage in lower levels of evasion.
Fagbemi et al.
(2010) sampling business owner in Lagos State shows that people mostly agree in the statement “Tax evasion is ethical if a significant portion of the money collected finds its way into the pockets of corrupt politicians or their families and associates.” McGee et al.
(2008) comparing ethics perception between Hong Kong and United States founds that both groups inclined to agree with the statement “Tax evasion is ethical if a significant portion of the money collected winds up in the pockets of corrupt politicians or their families and friends.” McGee et al.

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
(2011) sampling Turkey tax practitioners founds the same statement as the most agreed statement.
These findings indicate the relationship between grievance in absolute terms and the justification of tax evasion.
Trivedi et al . (2003) failed to accept their hypothesis “ Ceteris paribus, taxpayer’s compliance decisions will not be affected by receiving information about the level of compliance of their peers.
”
This finding shows that the presence of grievance in relative terms (as defined by Molero & Pujol,
2012) affects tax compliance.
A philosophical research was done by McGee (2006) to present and critique those three views on the ethics of tax evasion. The argument on the view “Tax Evasion is Never Ethical” is there is a duty to follow the country’s statues. This shows that sense of duty is affecting the ethical view (the justification of tax evasion).
Then, McGee (2006) cites Lehmkuhl (1902) takes the position that it is unethical to evade taxes when the result is that nonevaders have to pay more. Frey & Torgler (2007) in Alm & Torgler
(2011) shows that tax compliance are higher in community with strong sense of solidarity. This shows that sense of solidarity is affecting the ethical view (the justification of tax evasion).
2.2
Supporting Theories
Variables used in this paper are grievance in absolute terms, grievance in relative terms, the sense of duty, and the sense of solidarity. Variables are used as a broad classification for the items, not as a construct of the items, to present a systematic data analysis.
The grievance in absolute terms is supported by the agency theory. In the theory, the government is the People’s agents who do the People’s mandate as tax payers. Therefore, the government as the
People’s agents should do the mandate well and use taxes paid well. The lack of this condition creates grievance in absolute terms that can affects the justification of tax evasion.
The grievance in relative terms is in conformity with Kant’s first version of categorical imperative
(Velasquez, 2006). According to the theory, an action is morally right for a person in a certain situation if, and only if, the person’s reason for carrying out the action is a reason that he or she would be willing to have every person act on, in any similar situation. In this case, the person knowing others are evading taxes (grievance in relative terms) might think that they have let other person to evade taxes, so it is moral for him to evade taxes. Besides, Egalitarian Concept: Justice as
Equality also supports this variable. Deterrence Theory and Reference Theory also suggest that if taxpayers know many tax evaders in group important to them, then their commitment to tax compliance will be weaker than otherwise (Trivedi et al., 2003).
Sense of duty and sense of solidarity are always introduced to students in most tax text-books in
Indonesia. Usually in the chapter one, most authors would explain Devotion theory ( Teori Bakti ) and Burden Capacity theory ( Teori Daya Pikul) . Devotion theory explains that as a loyal citizen, a person should always realizes tax pays as a duty (Mardiasmo, 2011). The theory supports theoretical bases that sense of duty might affect the justification of tax evasion.

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
Burden capacity explains the importance of solidarity: tax burden should be equal to every person as his/her advance capacity (Mardiasmo, 2011). This shows that person with strong sense of solidarity would justify tax evasion less, and therefore shows higher tax compliance.
3.
HYPOTHESIS DEVELOPMENT
This study objects to investigate (1) the relationship between four human behavior factors to the justification of tax evasion, and (2) the relationship between the justification of tax evasion to tax compliance. The literature review has shown empirical evidence provided by previous study and the supporting theory to those variables tested in this research. Therefore, there are five hypotheses in this study.
Molero & Pujol (2012) found that the justification of tax evasion can be explained by the presence of grievance in absolute terms. The coefficients in their finding are positive, means that if grievance in absolute terms is high, the justification of tax evasion tends to be high too. Therefore, the first hypothesis in this research is:
H
1
: Grievance in absolute terms relates positively to the justification of tax evasion.
Besides, Molero & Pujol (2012) also found the second variable: the grievance in relative terms as significant factor. The higher the grievance in absolute terms, the higher the justification of tax evasion. Trivedi et al.
(2003) also found that the information about others’ evasion affects tax compliance, which is tried to be figured out more comprehensively in this paper referring to the justification of tax evasion variable. The second hypothesis is:
H
2
: Grievance in relative terms relates positively to the justification of tax evasion.
Molero and Pujol (2012) also found sense of duty as relevant factor, but to a lower level of significance. The coefficients in their research are negative, means that if the sense of duty shown is higher, the justification of tax evasion tends to be lower, vice versa . Therefore, the third hypothesis is stated as:
H
3
: Sense of duty relates negatively to the justification of tax evasion.
Frey & Torgler (2007) in Alm & Torgler (2011) found that tax compliance are higher in community with strong sense of solidarity. Molero & Pujol (2012) also found sense of solidarity as relevant factor affecting the justification of tax evasion negatively. The fourth hypothesis is:
H
4
: Sense of solidarity relates negatively to the justification of tax evasion.
Maciejovsky et al.
(2012) found in their study that person who shows lower tax evasion justification tends to comply tax than those who show higher tax evasion justification. Therefore, the relationship is negative and the fifth hypothesis is stated:
H
5
: Justification of tax evasion relates negatively to the tax compliance.

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
4.
RESEARCH METHOD
4.1
Population and Sample
The population in this research is all tax subjects in Indonesia, either taxpayer or potential taxpayer.
Their compliance behavior, affected by human behavior factors, is going to be examined in this research using sample that can lead to the highest internal validity with optimum external validity.
Sampling technique used in this research is purposive-sampling, that is judgment sampling. In judgment sampling, sample drawn are sample that are most advantageously placed or in the best position to provide the information required (Sekaran & Bougie, 2010). Sample in this research is collegians that have not had Taxpayer Identity Number, arguing it as they have not had experience to benefit from tax evasion.
Sampling technique used in selecting which collegian as sample is probability sampling, which is simple random sampling. Simple random sampling provides advantage of high findings generalization (Sekaran & Bougie, 2010). The simple random sampling is used to get an optimum external validity.
Sample size is defined 435 respondents. This number is adequate as according to Krejcie & Morgan
(1970) in Sekaran & Bougie (2010); in a population of more than 1 million, a sample of 384 is sufficient.
4.2
Data
This study uses primary data collected from the questionnaire survey. Surveys were done in several universities in Yogyakarta either state or private universities. Of the number, 432 questionnaires were collected. 6 questionnaires were not valid since the respondents had had Taxpayer Identity
Number. Therefore, the final sample used in data analysis consisted of 426 respondents.
The questionnaire was simpler than Molero & Pujol (2012)’s. The authors selected only relevant items and added some questions according to the operational variables definition. The questionnaire has been tested its validity using sample 30 respondents. After doing validity test, some questions’ structures confusing the respondents were altered. The final questionnaire was used in this research.
4.3
Operational Variable
4.3.1
Dependent Variable
The dependent variable in this research is tax compliance. Specifically in this research, tax compliance is defined as the act of paying taxes in the right amount. Timeliness and the submission of Tax Returns are also important tax compliance, but as this research is focusing on the high potential tax unreached, operational definition is bounded in paying the right amount.
Tax compliance is measured by question IV.3 (if you were entrepreneur), IV.4 (if you had large income), and IV.5 (if you had competencies to show your income lower than your truth one).

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
4.3.2
Independent Variable
This study uses four independent variables:
1.
Grievance in absolute terms, defined as formal complaints made on the basis of something that somebody feels is unfair in absolute terms, is measured by question I.1 (corporate tax too high), I.2 (personal tax too high), I.3 (the government is wasting taxes paid), I.4 (taxes corruption), and I.5 (the existence of bribery in bureaucracy).
2.
Grievance in relative terms, defined as the suspected level of others’ tax evasion (Molero &
Pujol, 2012), is measured by question II.1 (others’ justification), II.2 (others’ evasion act), and II.3 (others’ taxes evaded nominal).
3.
Sense of duty, defined as the condition in which somebody is willing to bear the consequences of his/her action in general terms, is measured by question III.1 (duty in traffic-light), III.2 (duty in class absence), III.3 (duty in the cleanness in society).
4.
Sense of solidarity, defined as the feeling of loyalty to others in general terms, is measured by question III.4 (donation to a street person or social organization), question III.5 (taxes paid is used to help poor countries), and question III.6 (willing to help teach fellow students one hour every day).
4.3.3
Mediating Variable
Mediating variable in this research is the justification of tax evasion, defined as the assessment that tax evasion is good or morally justified. The justification of tax evasion is measured buy question IV.1 (in case paying taxes less than it should be) and question IV.2 (in case hiding income so that do not have to pay taxes).
5.
ANALYSIS
Empirical analysis was conducted by binary logit regression model with maximum likelihood. All items in each independent variable were regressed to all items in each mediating variable. Then, all items in each mediating variable were regressed to all items in each dependent variable. This was done because as the authors stated before, variables are used as a broad classification for the items, not as a construct of the items, aimed to present a systematic data analysis.
Table 1. shows the results of the statistic analysis. The results show no significant relationship between the grievance in absolute terms to the justification of tax evasion. This finding is similar to
Yeaton & Stellenwerf (2008)’s. Yeaton & Stellenwerf (2008) compared the ethics of tax evasion in gender differences. Yeaton & Stellenwerf (2008) measured the perception by using likert scale 1 to
5, while 1 means agree and 5 means disagree to the condition related in this research as grievance in absolute terms. The results show disagreement that tax evasion is ethical. The respondents are inclined to score more than 3 of the scale, though tax rates are too high; large portion of the money collected is wasted; and significant portion of the money collected winds up in the pockets of corrupt politicians or their families and friends.

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
High grievance in absolute terms does not always create high justification of tax evasion. This condition could be explained by different values in the respondent, maybe the impact of the society cultures. The difference could have been predicted by the Ethical Relativism Theory (Velasquez,
2006).
Table 1. Independent Variables to the Mediating Variable (ML Binary Logit)
Dependent Variable (Justification) IV.1 IV.2
Independent Variables
I. Grievance in absolute terms
1. Corporate tax too high
2. Personal tax too high
3. Wasting taxes paid
4. Taxes corruption
5. Bribary in bureaucracy
Coefficient
(z-statistic)
0,437592
(1,008947)
0,179234
(0,378380)
0,420584
(0,900964)
-0,584867
(-0,684914)
0,6395744
(0,708463)
II. Grievance in relative terms
1. Others’ justification
2. Others’ evasion act
3. Others’ tax evaded nominal
III. Sense of duty
1. Duty in traffic-light
2. Duty in class absence
3. Duty in cleanness in society
IV. Sense of solidarity
1. Donation to street person
2. Help poor countries
3. Teach fellow students
Constant
McFadden R
2
Log likelihood
1,218589
(0,795332)
0,282007
-141,7197
LR statistic (19df)
*** Statistically significant within an interval of confidence of 1%
** Statistically significant within an interval of confidence of 5%
* Statistically significant within an interval of confidence of 10%
111,3271
0,370818**
(2,115359)
-0,076259
(-0,394657)
-0,175187
(-0,825759)
-0,391001
(-0,810174)
-0,550905
(-1,520146)
-1,382497
(-1,505316)
-0,199246
(-0,418892)
-1,021451***
(-2,664926)
-1,456129***
(-4,125206)
Coefficient
(z-statistic)
-0,047746
(-0,090701)
0,099344
(0,173930)
0,018539
(0,034624)
-0,639441
(-0,565459)
1,990852
(1,337207)
0,326467
(1,462867)
0,051769
(0,217053)
0,368789
(-1,423559)
-0,379422
(-0,678956)
-0,199213
(-0,419617)
-3,31381***
(-3,157703)
-0,555685
(-1,068540)
-1,349395***
(-3,000451)
-1,54671***
(-3,536744)
3,340864
(1,796394)
0,371532
-99,54807
117,7001

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
The second variable is grievance in relative terms. Grievance in relative terms in item II.1 (others’ justification) shows significant influence to the justification of tax evasion in item IV.1 (in case paying taxes less than it should be). This finding is consistent with the finding of Molero & Pujol
(2012), but to a lesser extent that could be caused by different value perception in the sample
(Indonesian collegians in this research VS. Spanish Collegian in previous research).
The sense of duty shows significant influence to the justification of tax evasion in item III.3
(cleanness in society) to IV.2 (in case hiding income so that do not have to pay taxes). Duty in traffic-light (III.1) and duty in class absence (III.2) do not show any significant influence to both justification items. This could take place because of collegians’ perceptions on both issues that are affected by their experience as collegians, so that they tend to have an absolute view on both issues, and therefore the items do not describe appropriately their sense of duty.
Generally, the finding in sense of duty is consistent with the finding of Molero & Pujol (2012). The negative coefficient gives sense that the higher the sense of duty, the lower the justification of tax evasion.
The statistics in Table 1. shows that in both dependent items, the sense of solidarity shows significant influence. The coefficient is negative. The higher the sense of solidarity, the lower the justification of tax evasion, significant within an interval of confidence 1%. This finding is consistent with previous findings, but to a higher extent. The higher extent of sense of solidarity in this research could be explained by the nature of the sample, which is Indonesian. Indonesian has a culture called Gotong Royong , means working together. The Gotong Royong culture could be the source of higher sense of solidarity in affecting their (the Indonesian) behavior.
Then, this research tested the relationship of the mediating variables (the justification of tax evasion) to the dependent variable (tax compliance). Table 2. shows that all items in the justification of tax evasion influence tax compliance negatively in all of the three items, all statistically significant. This finding is consistent with the finding of Maciejovsky et al . (2012). The lower the justification of tax evasion, the higher the tax compliance, vice versa .
Table 2. Mediating Variables to the Dependent Variable (ML Binary Logit)
Dependent Variable
Independent Variables
IV. Justification of tax evasion
1. Paying less than it should be
2. Hiding the income
Constant (c)
McFadden R
2
Log likelihood
LR statistic (2df)
IV.3
Coefficient
(z-statistic)
-1,809953***
(-4,694395)
-2,828133***
(-5,436052)
2,163738***
(12,29538)
0,346183
-150,2183
159,0752***
IV.4
Coefficient
(z-statistic)
-1,511195***
(-3,836029)
-2,613667***
(-5,486012)
2,216587***
(12,36247)
0,315275
-151,3031
139,3323***
IV.5
Coefficient
(z-statistic)
-1,070479***
(-2,789662)
-2,568818***
(-5,268374)
1,672761***
(11,36008)
0,229675
-189,8349
113,1997***

Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
6.
CONCLUSIONS
This study examines the relationship of four human behavior factors to the justification of tax evasion, and then the relationship of the justification of tax evasion to the tax compliance. This study develops hypotheses that there are relationships among those variables stated before.
This research confirms that there is a significant positive influence of grievance in relative terms to the justification of tax evasion, significant negative influence of sense of duty and sense of solidarity to the justification of tax evasion, and significant negative influence of the justification of tax evasion to the tax compliance. This research found no significant relationship of grievance in absolute terms to the justification of tax evasion.
This research contributes to the literature by adding new evidence about the relationship of grievance in absolute terms, grievance in relative terms, sense of duty, and sense of solidarity to the justification of tax evasion and then the relationship of the justification of tax evasion to the tax compliance behavior. This research also contributes suggestions to government about internal relevant variables that should be responded and to be cared on our future generation to build future generation that complied on tax.
The above conclusions are subject to limitations. First, the sample in this research is limited only to collegians in Yogyakarta. The cultural environment in Yogyakarta could have affected their behavior or their justification. Future research could widen the sample. Second, the argument to use
Taxpayer Identity Number as a measure of experience to benefit from tax evasion is not very precise, but this is the best to do in this research at the moment.
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Proceedings of Annual Tokyo Business Research Conference
15 - 16 December 2014, Waseda University, Tokyo, japan , ISBN: 978-1-922069-67-2
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