The Response of Taxpayers to Tax Regulations Reviewed From the Social Community

(Pages 1404-1410)

Danny Wibowo*
School of Economics of Indonesia (STIESIA) Surabaya, Surabaya, East Java 60118, Indonesia.


This qualitative study aims to descriptively describe the various responses of taxpayers to the dynamics of taxation based on the socio-cultural community using the stimulus organism response theory. The data were obtained through observation and in-depth interviews, using Zoom Cloud meetings, with entrepreneurs in the province of East Nusa Tenggara. Data collection was conducted from January to March 2021 in Surabaya. The analysis was carried out using performance analysis, namely individual experience. The results indicated that the social environment affects the responses of obeying, indifferent but obedient, doing tax management, and evasion for certain reasons. Tax socialization to provide a comprehensive understanding to all taxable entrepreneurs is needed to improve the response of entrepreneurs to tax regulations to increase taxpayer compliance.


Management; social factors; social community; tax; tax management.

How to Cite:

Danny Wibowo. The Response of Taxpayers to Tax Regulations Reviewed From the Social Community. [ref]: vol.21.2023. available at:

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