The Role of Tax Inclusion on the Desire to Have a Taxpayer Identification Number Fadilla Purwitasari(a*), Heru Tjaraka (a)
a) Accounting Doctoral Program, Airlangga University
Jl. Airlangga No.4 Surabaya - INDONESIA 60286
*fadilla_purwitasari[at]uwks.ac.id
Abstract
This article aims to examine the effect of tax inclusion on the desire to have a taxpayer identification number in Indonesia. The research method used is an experiment using the Solomon Four-Group Design research model. The results of the study indicate that tax inclusion has a positive effect on the desire to have a taxpayer identification number. The novelty of this study is the use of experimental methods, especially the Solomon Four-Group Design research model, to examine tax compliance in Indonesia.
Keywords: Tax Inclusion, Tax Identification Number, Solomon Four-Group, Experimental Research
