International Journal of Accounting and Taxation

Is There Herding Bias in Tax Amnesy? The Indonesian Case
Ratna Yulianti, Emon Yoseph Ponco Ajie, Theresia Woro Damayanti

Abstract
Besides the effects of tax amnesty on tax compliance and tax revenue, taxpayers’ behavior in participating in tax amnesty is also an interesting research avenue. A likely phenomenon in the Indonesian tax amnesty program is herding bias. Accordingly, this research aims to identify herding behavior in tax amnesty. Using a survey method, we involve 291 taxpayer respondents in our study. Our findings suggest that most of the taxpayers do not show herding behavior, mainly because there is certainty about the tax amnesty program. Further investigation reveals that herding behavior is associated with tax form filling, tax amnesty calculation, and taxpayers’ age in participating tax amnesty.

Full Text: PDF     DOI: 10.15640/ijat.v5n2a8