Arung Gihna Mayapada, Muliati Muliati, Tampang Tampang, Erlina Djaniba


Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions.

Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis.

Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.

Save to Mendeley


Nationalism; Patriotism; Tax Com-pliance; Tax Sanctions

Full Text:



Adiningtyas, R., and Zulaikha. (2016). Pengaruh Kompetensi Pembukuan, Risiko Pemeriksaan, dan Patriotisme Ekonomi Terhadap Kepatuhan Wajib Pajak. Diponegoro Journal of Accounting, 5(2), 1–15.

Akerlof, G. A. (1982). Labor Contracts as Partial Gift Exchange. The Quarterly Journal of Economics, 97(4), 543-569.

Allingham, M. G., and Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338.

Alm, J. (2019). What Motivates Tax Compliance? Journal of Economic Surveys, 33(2), 353–388.

Anam, M. C., Andini, R., and Hartono. (2018). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas Sebagai Variabel Intervening (Studi di KPP Pratama Salatiga). Journal of Accounting, 4(4), 1-16.

Arisandy, N. (2017). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Bisnis Online di Pekanbaru. Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 62–71.

Bar-Tal, D. E., and Staub, E. (1997). Patriotism: In The Lives of Individuals and Nations. Chicago: Nelson Hall Publishers.

Becker, G. S. (1968). Crime and Punishment: An Economic Approach. Journal of Political Economy, 76(2), 169–217.

Benk, S., Cakmak, A. F., and Budak, T. (2011). An Investigation of Tax Compliance Intention: A Theory of Planned Behavior Approach. European Journal of Economics, Finance and Administrative Sciences, 28(1), 180-188.

Benn, S. I. (1967). Nationalism. In Edwards, P. (Eds). Encyclopedia of Philosophy (pp 6-387). New York: Macmillan.

Bergman, M. (1998). Criminal Law and Tax Compliance in Argentina: Testing the Limits of Deterrence. International Journal of the Sociology of Law, 26(1), 55–74.

Blank, T., and Schmidt, P. (2003). National Identity in a United Germany: Nationalism or Patriotism? An Empirical Test With Representative Data. Political Psychology, 24(2), 289–312.

Putri, K. C., and Venusita, L. (2019). The Effect of Gender, Education, and Nationalism Level of Individual Taxpayers Toward Tax Mojokerto Compliance: A Case Study on KPP Pratama. Prosiding. 3rd International Conference on Economics, Education, Business and Accounting: Badung.

Darmawan, A., Mulyadi, E., and Dahlan, J. A. (2020). Bagaimana Nasionalisme dan Persepsi Tentang Pajak Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Pedesaan dan Perkotaan (PBB-P2). PELITA: Jurnal Penelitian dan Karya Ilmiah, 20(1) 13-25.

Doran, M. (2009). Tax Penalties and Tax Compliance. Harvard Journal on Legislation, 46, 111-161.

Federico, C. M., Golec, A., and Dial, J. L. (2005). The Relationship Between The Need for Closure and Support for Millitary Action Against Iraq: Moderating Effects of National Attachment. Personality and Social Psychology Bulletin, 31(1), 621–632.

Feld, L. P., and Frey, B. S. (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law & Policy, 29(1), 102–120.

Fuadi, A. O., and Mangoting, Y. (2013). Pengaruh Kualitas PelayananPetugas Pajak, Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Tax & Accounting Review, 1(1),18-27.

Gangl, K., Torgler, B., and Kirchler, E. (2016). Patriotism’s Impact on Cooperation with the State: An Experimental Study on Tax Compliance: Patriotism and Cooperation with the State. Political Psychology, 37(6), 867–881.

Hanifah, H., and Yudianto, I. (2019). The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance: Study of The Micro, Small and Medium Enterprises (MSMEs) Taxpayers in Bandung City. Journal of Accounting Auditing and Business, 2(1), 24-34.

Hogg, M. A. (2016). Social Identity Theory. In McKeown, S., Haji, R. and Ferguson, N (Eds.), Understanding Peace and Conflict Through Social Identity Theory (pp. 3–17). New York: Springer International Publishing.

Huddy, L., and Khatib, N. (2007). American Patriotism, National Identity, and Political Involvement. American Journal of Political Science, 51(1), 63–77.

James, S., and Alley, C. (2002). Tax Compliance, Self-Assessment and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27-42.

Jannah, M. T., Hutadjulu, L. Y., and Rante, A. (2018). Pengaruh Patriotisme, Korupsi dan Pungli Terhadap Kepatuhan Perpajakan di Kantor Pelayanan Pajak Pratama Jayapura. Jurnal Akuntansi & Keuangan Daerah, 13(1), 135–147.

Jimenez, P., and Iyer, G. S. (2016). Tax Compliance in a Social Setting: The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance. Advances in Accounting, 34, 17–26.

Kirchler, E. (2010). The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press.

Kirchler, E., Hoelzl, E., and Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.

Konrad, K. A., and Qari, S. (2012). The Last Refuge of a Scoundrel? Patriotism and Tax Compliance. Economica, 79(315), 516–533.

Lavoie, R. (2011). Patriotism and Taxation: The Tax Compliance Implications of the Tea Party Movement. Loyola of Los Law Review, 45(1) 39-86.

MacGregor, J., and Wilkinson, B. (2012). The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance. In Stock, T. (Eds.), Advances in Taxation (pp. 159–180). Bingley: Emerald Group Publishing Limited..

Mardiasmo. (2013). Perpajakan (Revisi). Yogyakarta: CV. Andi Offset.

Mulya, A. S. (2020). Effectiveness of MSAP, Fiscus Services and Taxation Sanctions on Tax Obligation Compliance With Patriotism as Intervening Variables. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 4(1), 11-22.

Mummendey, A., Klink, A., and Brown, R. (2001). Nationalism and Patriotism: National identification and out-group rejection. British Journal of Social Psychology, 40(2), 159–172.

Nasucha, C. (2004). Reformasi Administrasi Publik: Teori dan Praktik. Jakarta: PT. Gramedia Widiasarana Indonesia.

Ngadiman, and Huslin, D. (2015). Pengaruh Sunset Policy, Tax Amnesty, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan). Jurnal Akuntansi, 19(2), 225–241.

Prasetyo, A. (2016). Konsep dan Analisis Rasio Pajak. Jakarta: PT. Elex Media Komputindo.

Purnamasari, A., Pratiwi, U., and Sukirman. (2017). Pengaruh Pemahaman, Sanksi Perpajakan, Tingkat Kepercayaan pada Pemerintah dan Hukum, serta Nasionalisme Terhadap Kepatuhan Wajib Pajak dalam Membayar PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar). Jurnal Akuntansi dan Auditing, 14(1), 22-39.

Qari, S., Konrad, K. A., and Geys, B. (2012). Patriotism, Taxation and International Mobility. Public Choice, 151(3–4), 695–717.

Rahayu, N. (2017). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak. Akuntansi Dewantara, 1(1), 15-29.

Schatz, R. T., Staub, E., and Lavine, H. (1999). On the Varieties of National Attachment: Blind Versus Constructive Patriotism. Political Psychology, 20(1), 151–174.

Smith, A. (1976). The Wealth of Nation. Chicago: The University of Chicago Press.

Stets, J. E., and Burke, P. J. (2000). Identity Theory and Social Identity Theory. Social Psychology Quarterly, 63(3), 224-237.

Susmita, P. R., and Supadmi, N. L. (2016). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, dan Penerapan E-Filling Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1239-1269.

Tajfel, H., and Turner, J. C. (1986). The Social Identity Theory of Intergroup Behavior. In Worchel, S. and Austin, W. G. (Eds.), Psychology of Intergroup Relations (pp. 7-24). Chicago: Nelson Hall.

Tirada, T. A. M. (2013). Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus Terhadap Kepatuhan WPOP di Kabupaten Minahasa Selatan. Jurnal EMBA, 1(3), 999–1008.

Tyler, T. R. (2003). Trust within organisations. Personnel Review, 32(5), 556–568.

Wenzel, M. (2004). The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence. Law and Human Behavior, 28(5), 547–567.