Tax Incentive As Determinant Factors Of Tax Compliance: A Latest Systematic Review
Insentif Cukai Sebagai Faktor Penentu Pematuhan Cukai: Kajian Sistematik Terkini
DOI:
https://doi.org/10.33102/sainsinsani.vol10no1.780Keywords:
Tax Compliance, Tax Incentive, Tax PolicyAbstract
Abstract: This systematic literature review explores the role of tax incentives in influencing tax compliance, providing a structured analysis of recent research. The relationship between tax incentives and compliance is crucial for policymakers seeking to optimise tax systems and enhance revenue collection. Despite extensive studies, debates persist over the effectiveness of various tax incentives. Addressing this gap, the review synthesises findings from studies published between 2022 and 2024, selected using rigorous criteria from databases like Scopus and Web of Science. The PRISMA framework guided the review process, culminating in the analysis of 28 studies across diverse economic contexts and methodologies. Three key themes emerged: (1) tax incentives and corporate behaviour, (2) tax compliance and behavioural factors, and (3) tax policy and economic outcomes. Quantitative analysis reveals that tax incentives—such as deductions, credits, and tax cuts—can significantly enhance compliance, especially in jurisdictions with well-designed policies. However, the effectiveness depends on factors like enforcement mechanisms and socio-economic conditions. Non-monetary incentives, including social recognition and satisfaction, also positively impact compliance, complementing financial benefits.The findings underscore the importance of combining monetary and behavioural incentives for optimal compliance. Effective tax incentive policies require robust enforcement and transparent communication to maximise their potential. This review highlights the necessity of context-specific design and implementation, offering valuable insights for policymakers and researchers. By addressing gaps in the literature, it contributes to a deeper understanding of the dynamics between tax incentives and taxpayer compliance.
Keywords: Tax Compliance, Tax Incentive, Tax Policy.
Abstrak: Kajian literatur sistematik ini meneroka peranan insentif cukai dalam mempengaruhi pematuhan cukai, dengan menyediakan analisis berstruktur terhadap penyelidikan terkini. Hubungan antara insentif cukai dan pematuhan amat penting bagi penggubal dasar yang ingin mengoptimumkan sistem cukai dan meningkatkan kutipan hasil. Walaupun banyak kajian telah dijalankan, keberkesanan pelbagai insentif cukai masih menjadi perdebatan. Untuk mengisi jurang ini, kajian ini mensintesis penemuan daripada kajian yang diterbitkan antara tahun 2022 hingga 2024, yang dipilih berdasarkan kriteria ketat daripada pangkalan data seperti Scopus dan Web of Science. Proses kajian dipandu oleh rangka kerja PRISMA, menghasilkan analisis terhadap 28 kajian dalam pelbagai konteks ekonomi dan metodologi. Tiga tema utama yang dikenal pasti adalah: (1) Insentif Cukai Dan Tingkah Laku Korporat, (2) Pematuhan Cukai dan Faktor Tingkah Laku, dan (3) Polisi Cukai Dan Hasil Ekonomi. Analisis kuantitatif menunjukkan bahawa insentif cukai—seperti potongan, kredit, dan pengurangan kadar pendapatan cukai—dapat meningkatkan pematuhan dengan ketara, terutamanya di negara yang mempunyai polisi yang dirancang dengan baik. Walau bagaimanapun, keberkesanannya bergantung pada mekanisme penguatkuasaan dan keadaan sosio-ekonomi. Insentif bukan kewangan, termasuk pengiktirafan sosial dan kepuasan, turut memberi kesan positif, melengkapi faedah kewangan. Penemuan ini menekankan kepentingan gabungan insentif kewangan dan tingkah laku untuk mencapai pematuhan yang optimum. Polisi insentif cukai yang berkesan memerlukan penguatkuasaan yang kukuh dan komunikasi yang telus bagi memaksimumkan potensinya. Kajian ini menonjolkan keperluan reka bentuk dan pelaksanaan yang sesuai dengan konteks, serta menawarkan pandangan bernilai kepada pembuat dasar dan penyelidik. Dengan menangani jurang dalam literatur, ia menyumbang kepada pemahaman yang lebih mendalam tentang dinamik pelbagai aspek antara insentif cukai dan pematuhan pembayar cukai.
Kata kunci: Pematuhan Cukai, Insentif Cukai, Polisi Cukai.
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