Explaining Married Women's Tax Compliance within Indonesia's Family Tax Unit: The Role of Tax Knowledge
DOI:
https://doi.org/10.38035/dijefa.v7i3.7198Keywords:
Coretax, family taxation, gendered taxation, self-assessment system, voluntary tax complianceAbstract
This study analyses the relation between tax knowledge and tax compliance among married women in Indonesia. Specifically, it maps their administrative tax position based on Taxpayer Identification Number (TIN) ownership, Annual Tax Return (ATR) filing, and a special separate filing document (PH/MT). Data were collected from 205 respondents using a cross-sectional survey design. Descriptive and cross-tabulation analyses were used to examine broader administrative patterns. The main regression analysis was conducted on 90 eligible married women. Data were processed using IBM SPSS Statistics through reliability testing, descriptive statistics, cross-tabulation, Pearson correlation, ordinary least squares regression, and sensitivity analysis. The results showed that tax knowledge is positively associated with tax compliance in the main regression models. However, the sensitivity analysis indicated that this relation weakens when extreme residuals were excluded. Most married women in the sample had their own TIN, but PH/MT reporting pre- and during the Coretax era remained very minimal. This evidence suggests that tax compliance cannot be understood solely in terms of individual compliance but must be linked to the complexity of the family tax unit system. It contributes to a gendered tax compliance literature and has practical implications for tax education for married women in the Coretax era.
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