Tax Collection Challenges and Strategic Approaches to Enhancing Taxpayer Awareness

Ariska Setiana; Imahda Khori Furqon

doi:10.69725/jipi.v1i4.137

Authors

Ariska Setiana Departement Ekonomi & Bisnis Islam, UIN K.H. Abdurrahman Wahid, Pekalongan, Indonesia, 51141
Imahda Khori Furqon Departement Ekonomi & Bisnis Islam, UIN K.H. Abdurrahman Wahid, Pekalongan, Indonesia, 51141

DOI:

https://doi.org/10.69725/jipi.v1i4.137

Keywords:

Tax collection, Taxpayer awareness, Tax compliance, Institutional legitimacy, Governance

Abstract

Purpose – This paper aims to reconceptualise the general state of tax collection dilemmas. It also aims to reconceptualise taxpayers' consciousness. It does this by understanding how and why current compliance measures often fail in the long run. The study looks at how administrative efficiency and taxpayer compliance are connected.

Design/methodology/approach – Contemporary research on tax compliance and taxpayer knowledge is characterised and synthesised through a qualitative systematic literature review with thematic content analysis.

Findings – The analysis reveals that the challenges associated with tax collection stem from more than just technical aspects. They are also influenced by factors such as fairness, trust, and the quality of governance. Taxpayer awareness is a multidimensional feature driven by behavioural and social dynamics in addition to information. The findings indicate that certain policy measures, such as isolated prevention, education or reforms, may only achieve limited and short-term effectiveness. When designed alongside administrative design, behavioural insights and institutional legitimacy, compliance is more robust.

Originality/value – The paper originality lies in its development of a multidimensional concept, integrating administrative, behavioural and institutional perspectives. The research combines existing theories of compliance with recent empirical discoveries. It does this in order to describe durable contradictions in earlier tax research. It also raises issues with one-sided solutions to tax reform.

Research Implications – The framework is intended to serve as a platform for empirical studies. It is also intended to support putative practices. These practices focus on legitimacy, engagement, and enduring compliance.

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Author Biographies

Ariska Setiana, Departement Ekonomi & Bisnis Islam, UIN K.H. Abdurrahman Wahid, Pekalongan, Indonesia, 51141

Ariska Setiana is an undergraduate student in the Department of Islamic Economics and Business at UIN K.H. Abdurrahman Wahid. Her academic interests focus on public finance, taxation, governance, and behavioral aspects of economic policy. She is particularly interested in examining taxpayer behavior, institutional legitimacy, and compliance dynamics within contemporary tax systems. Her research emphasizes conceptual and policy-oriented approaches in economics and public administration.
Imahda Khori Furqon, Departement Ekonomi & Bisnis Islam, UIN K.H. Abdurrahman Wahid, Pekalongan, Indonesia, 51141

Imahda Khori Furqon is an undergraduate student in the Department of Islamic Economics and Business at UIN K.H. Abdurrahman Wahid. His research interests include taxation, public sector governance, institutional economics, and policy analysis. He is engaged in studies that explore the intersection of administrative systems, behavioral insights, and compliance mechanisms, with a strong interest in developing conceptual frameworks for sustainable economic governance.

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