Social Structure and Corporate Tax Compliance from a Business Justice Perspective
Main Article Content
Abstract
Corporate tax compliance is shaped not only by economic incentives and enforcement but also by the social structures surrounding business decision-making. This article examines how social factors influence corporate compliance with tax obligations and explores the implications for fairness in business law. An integrative literature review is employed to synthesize research on social norms, tax morale, organizational culture, trust in tax authorities, perceived fairness, professional networks, and corporate compliance capacity. The findings indicate that firms develop tax behavior through interactions among owners, managers, tax professionals, advisers, competitors, and institutional authorities. Social norms may reinforce compliance when lawful conduct becomes an accepted business standard, while permissive organizational cultures can normalize aggressive or non-compliant practices. Differences in financial resources, expertise, and administrative capacity further affect firms’ ability to understand and satisfy tax obligations. Fair business law therefore requires consistent enforcement alongside accessible procedures, proportionate compliance burdens, transparent administration, and credible institutional treatment. Corporate tax compliance is ultimately strengthened when regulatory power is combined with procedural fairness, institutional trust, and social expectations that support responsible business conduct.
Article Details
Section
How to Cite
References
Abdullah, M. H. A. B., Gardi, B., & Darmawan, D. (2021). Innovation in Human Resource Management to enhance Organizational Competitiveness in the Era of Globalization. Journal of Social Science Studies, 1(1), 51–58.
Alm, J., & McClellan, C. (2012). Tax Morale and Tax Compliance from the Firm’s Perspective. Kyklos, 65(1), 1–17.
Aulia, S., Rosdiana, H., & Inayati. (2022). Trust, Power, and Tax Risk Into the “Slippery Slope”: A Corporate Tax Compliance Model. Sustainability, 14(22), 14670.
Barzani, L. A., Darmawan, D., & Zulkarnain, M. A. B. (2022). The Application of Sustainable Supply Chain Management Principles in the Manufacturing Industry to Improve Operational Performance and Corporate Social Responsibility. International Journal of Service Science, Management, Engineering, and Technology, 1(1), 38–45.
Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2013). Analyzing the Role of Social Norms in Tax Compliance Behavior. Journal of Business Ethics, 115(3), 451–468.
Cahyonowati, N., Ratmono, D., & Dewayanto, T. (2023). Determinants of Voluntary Compliance on a Changing Tax Policy. Jurnal Dinamika Akuntansi, 15(2), 116–128.
Da Silva, E. B., Darmawan, D., & Irfan, M. (2022). Understanding Social Contracts: Formal Agreements in Business Practice. Studi Ilmu Sosial Indonesia, 2(1), 127-144.
Darmawan, D. (2017). The Effects of The Big Five Personality on Job Performance. Management & Accounting Research Journal, 2(1), 36–42.
Darmawan, D. (2021). Taxpayer's response to the program for tax penalty relief of motor vehicles in East Java. Journal of Engineering and Social Sciences (JESS), 1(1), 33–40.
Darmawan, D. (2022). Environmental Accountability through Business Ethics, Responsibility, Morals and Legal Obligations. Bulletin of Science, Technology and Society, 1(2), 1-6.
Darmawan, D. (2023). Innovation Culture That Balances Technological Speed with the Depth of Humanistic Thought. International Journal of Service Science, Management, Engineering, and Technology, 4(1), 47–54.
Darmawan, D. (2023). Knowledge Management as a Source Of Competitive Advantage in Information Technology Companies. International Journal of Service Science, Management, Engineering, and Technology, 3(2), 44–50.
Darmawan, D. (2023). Measuring Employee Productivity in the Digital Era by Considering Human Creativity and Innovation. International Journal of Service Science, Management, Engineering, and Technology, 4(3), 47–53.
Darmawan, D. (2023). Social Inclusion for Older Workers in the Implementation of Digital Technology within Organizations. International Journal of Service Science, Management, Engineering, and Technology, 4(2), 44–51.
Darmawan, D. (2023). The Concept Of Remote Work: A Literature Review on its Impact on Work Dynamics, Psychological Well-Being, and Social Relationships Among Employees. International Journal of Service Science, Management, Engineering, and Technology, 3(3), 49–55.
Darmawan, D. (2024). Distribution of Six Major Factors Enhancing Organizational Effectiveness. Journal of Distribution Science, 22(4), 47-58.
Darmawan, D. (2024). Strategies for Enhancing Employee Knowledge fnd Engagement in Automated Routine Work. International Journal of Service Science, Management, Engineering, and Technology, 6(1), 65–71.
Darmawan, D. (2024). The Influence of Empowering Leadership Style on Enhancing Team Members’ Autonomy and Innovation Capacity. International Journal of Service Science, Management, Engineering, and Technology, 6(3), 48–55. https://ejournalisse.com/index.php/isse/article/view/232
Darmawan, D. (2024). The Role of Technology in Promoting or Hindering Gender Equality in the Workplace. International Journal of Service Science, Management, Engineering, and Technology, 6(2), 67–73.
Darmawan, D. (2024). Workforce Diversity Management Strategies for Enhancing Innovation and Team Performance. International Journal of Service Science, Management, Engineering, and Technology, 5(2), 53–59. https://ejournalisse.com/index.php/isse/article/view/230
Darmawan, D., & Mardikaningsih , R. (2023). The Role of Flexible Organizational Structures in Enhancing Corporate Adaptability to Environmental Dynamics. International Journal of Service Science, Management, Engineering, and Technology, 3(1), 44–49.
Darmawan, D., & Mardikaningsih, R. (2022). The Role of Positive Psychological Factors in Enhancing Employee Engagement and Commitment to Work Tasks. International Journal of Service Science, Management, Engineering, and Technology, 1(2), 37–45.
Darmawan, D., Mardikaningsih, R., Sinambela, E. A., Arifin, S., Putra, A. R., Hariani, M., Irfan, M., Al Hakim, Y. R., & Issalillah, F. (2020). The Quality of Human Resources, Job Performance and Employee Loyalty. International Journal of Psychosocial Rehabilitation, 24(3), 2580-2592.
Eddine, B. A. S., Darmawan, D., Mardikaningsih, R., & Sinambela, E. A. (2023). The Effect of Knowledge Management and Quality of Work Life on Employee Commitment. Journal of Human Sciences, 10(1), 87-100.
Fathoni, M. F., Hardyansah, R., & Darmawan, D. (2024). Reasons Business Actors Avoid Forming Formal Legal Entities. Studi Ilmu Sosial Indonesia, 4(2), 329-356.
Fauzi, S. A., Wibowo, A. S., Sulani, S., Sinambela, E. A., & Lestari, U. P. (2024). Proving Intent: A Composite Approach to Aggressive Tax Avoidance Schemes. Journal of Social Science Studies, 4(2), 453-466.
Fonseca Corona, F. J. (2024). Tax morale: A Global Scoping Review from the Cultural Approach to Economics. International Review of Economics, 71, 343–365.
Grant, M. J., & Booth, A. (2009). A Typology of Reviews: An Analysis of 14 Review Types and Associated Methodologies. Health Information & Libraries Journal, 26(2), 91–108.
Halizah, S. N., Mardikaningsih, R., & da Cruz, C. (2024). Strengthening Moral Values and Legal Compliance in Corporate Managerial Decision-Making Practices. Journal of Social Science Studies, 4(2), 65-72.
Indarto, T., Negara, D. S., & Darmawan, D. (2023). Legal frameworks for mitigating monopoly practices adverse to MSMEs in Indonesia. Journal of Social Science Studies, 3(1), 1-8.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. Journal of Economic Psychology, 29(2), 210–225.
Kusen, M., Arifin, S., Pakpahan, N. H., & Sinambela, E. A. (2023). The implementation of income tax imposition on online business operators in Indonesia based on current tax regulations. Journal of Social Science Studies, 3(2), 107–114.
Lestari, U. P., & Sinambela, E. A. (2022). Information Technology Utilization and the Role of Improving Taxpayer Compliance. Bulletin of Science, Technology and Society, 1(2), 11–13.
Lestari, U. P., Ernawati, Sinambela, E. A., Masithoh, N., & Gautama, E. C. (2022). Examination of Tax Compliance through Civic Mobilization and Participatory Fiscal Governance in Modern Societies. Journal of Social Science Studies, 2(1), 217-222.
Lestari, U. P., Vitrianingsih, Y., Gautama, E. C., Mardikaningsih, R., & Hariani, M. (2021). Evaluation of the effectiveness of tax education programs in improving tax awareness and compliance in Indonesia. Journal of Social Science Studies, 1(2), 29–32.
Mardikaningsih, R., & Darmawan, D. (2022). Situational Leadership Strategies to Improve Change Management and Team Performance. Journal of Social Science Studies, 2(1), 247–252.
Mardikaningsih, R., & Darmawan, D. (2022). The Role of Self-Efficacy in Predicting Employee Adaptability to Technological Change in the Workplace,. International Journal of Service Science, Management, Engineering, and Technology, 2(3), 43–55.
Mardikaningsih, R., & Darmawan, D. (2023). An Integrative Conceptualization for Copyright Management in a Business Context. Legalis et Socialis Studiis (L355), 1(2), 14-24.
Mardikaningsih, R., & Nuraini, R. (2022). Implementation of Circular Economy Principles for Sustainable Waste Management in the Industrial Sector. International Journal of Service Science, Management, Engineering, and Technology, 1(3), 41–47.
Mardikaningsih, R., Halizah, S. N., Darmawan, D., Masithoh, N., & Nuraini, R. (2022). Examining the Role of Authentic Leadership in Shaping Positive Work Climate and Organizational Citizenship Behavior. International Journal of Service Science, Management, Engineering, and Technology, 2(1), 52–59.
Mardikaningsih, R., Halizah, S. N., Nuraini, R., & Darmawan, D. (2022). The Role of Ethical Leadership in Shaping a Positive and Sustainable Organizational Culture. International Journal of Service Science, Management, Engineering, and Technology, 2(2), 48–55.
Mardikaningsih, R., Hariani, M., Darmawan, D., Halizah, S. N., & Nuraini, R. (2024). The Impact of Digital Monitoring on Employee Work Autonomy and Professional Responsibility. International Journal of Service Science, Management, Engineering, and Technology, 5(3), 60–67. https://ejournalisse.com/index.php/isse/article/view/231
Mardikaningsih, R., Hariani, M., Issalillah, F., & Nuraini, R. (2024). Organizational Innovation Strategies as Drivers of Business Resilience and Competitiveness in the Global Environment. International Journal of Service Science, Management, Engineering, and Technology, 6(3), 56–65. https://ejournalisse.com/index.php/isse/article/view/233
Mardikaningsih, R., Lestari, U. P., Sinambela, E. A., Masithoh, N., & Ernawati. (2022). An Empirical Analysis of the Impact of E-Filing Utilization on Individual Taxpayers: The Role of Information Technology Readiness and Subjective Norms. Journal of Social Science Studies, 2(2), 183-188.
Masithoh, N., & Mardikaningsih, R. (2022). Personal taxpayer compliance and the role of taxpayer awareness, tax sanctions and quality of taxation services. Journal of Marketing and Business Research (MARK), 2(1), 1–10.
Negara, D. S., Wibowo, A. S., Darmawan, D., Santoso, B., & Widodo, N. S. A. (2024). Regulatory Dynamics And Worker Rights Protection: An Evaluation Of Labor Law And Job Creation In Indonesia. Jurnal Hukum Lex Generalis, 5(10).
Nuraini, R., Gardi, B., & Darmawan, D. (2024). Application of accounting information systems in micro, small and medium enterprises. Bulletin of Science, Technology and Society, 3(1), 21-30.
Parji, P., Putra, A. R., Irfan, M., Wibowo, A. S., & Wijaya, K. (2024). Legal Obligations and Enforcement of Financial Transparency and Tax Reporting Regulations in Companies. Journal of Social Science Studies, 4(1), 249-260.
Purwanto, D., Rachman Putra, A., & Waskito, S. (2024). Public Meanings of Black Markets, Law Enforcement, and Compliance Formation. Studi Ilmu Sosial Indonesia, 4(1), 255-278.
Putra, A. R., & Wibowo, A. S. (2023). Royalty Fee Arrangement in Franchise Business and its Legal Implication in Indonesia. Journal of Social Science Studies, 3(1), 171-176.
Putra, A. R., Arifin, S., & Darmawan , D. (2024). Gamification-Based Learning that Preserves Cooperation and Empathy Among Employees. International Journal of Service Science, Management, Engineering, and Technology, 5(1), 43–50. https://ejournalisse.com/index.php/isse/article/view/229
Republik Indonesia. (2021). Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.
Republik Indonesia. (2022). Peraturan Pemerintah Nomor 50 Tahun 2022 tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Perpajakan.
Rimadhani, P. N., Mardikaningsih, R., Issalillah, F., Sulani, S., & Gautama, E. C. (2024). The Impact of Tax Regulation on Taxpayer Compliance in the Micro, Small, and Medium Enterprises Sector: A Legal Literature Review. International Journal of Service Science, Management, Engineering, and Technology, 6(3), 17–26.
Shahab, A. M., Pakpahan, N. H., & Wibowo, A. S. (2024). Monopoly Supervision and Competition Law Enforcement in the Natural Resources Sector. Journal of Social Science Studies, 4(1), 145-154.
Sinambela, E. A., & Djaelani, M. (2022). Cost behavior analysis and categorization. Journal of Social Science Studies (JOS3), 2(1), 13–16.
Sinambela, E. A., & Putra, A. R. (2021). Self-assessment system, tax technology and tax evasion. Journal of Marketing and Business Research (MARK), 1(1), 51–58.
Sinambela, E. A., Darmawan, D., Gardi, B., & Malaihollo, F. J. (2022). Cost control through break even point analysis. International Journal of Service Science, Management, Engineering, and Technology, 1(3), 1–3.
Siswanto, H., Wibowo, A. S., Putra, A. R., Hardyansah, R., & Arifin, S. (2024). Digital Taxation of Platform-Based Companies in Indonesian Positive Law and Fiscal Justice for Conventional Businesses. Journal of Social Science Studies, 4(2), 73-86.
Snyder, H. (2019). Literature Review as a Research Methodology: An Overview and Guidelines. Journal of Business Research, 104, 333–339.
Sudja'i, S. I., & Darmawan, D. (2021). Taxpayer's response to the program for tax penalty relief of motor vehicles in East Java. JESS, 1(2), 33–40.
Sutanto, H., Darmawan, D., & Saputra, R. (2023). Legal Violation Patterns in Digital Technology on Liability and Proof. Studi Ilmu Sosial Indonesia, 3(2), 277-308.
Triyono, C., Wibowo, A. S., Sulani, S., Putra, A. R., & Lestari, U. P. (2024). Arm's length transactions and corporate evidence in tax transfer pricing disputes. Journal of Social Science Studies, 4(2), 1–16.
Wahyuni, E. D., Putri, A. U., & Leniwati, D. (2022). Kepatuhan Wajib Pajak pada Masa Pandemi Covid-19: Ditinjau dari Slippery Slope Framework. Jurnal Reviu Akuntansi dan Keuangan, 12(2), 310–322.
Whittemore, R., & Knafl, K. (2005). The Integrative Review: Updated Methodology. Journal of Advanced Nursing, 52(5), 546–553.
Wibowo, A. S., Darmawan, D., Negara, D. S., & Hardyansah, R. (2023). Analysis of Value Added Tax Application on Electronic Commerce Transaction in Digital Economy System in Indonesia. Journal of Social Science Studies, 3(2), 83-88.
Wibowo, A. S., Hardyansah, R., Darmawan, D., & Rahmawan, R. (2024). Tax Analysis In The Distribution Of Inheritance: A Study Of Regulation And Implementation In Indonesia. Jurnal Dialektika: Jurnal Ilmu Sosial, 22(3), 370-379.
Wibowo, A. S., Hardyansah, R., Darmawan, D., Saputra, R., & Negara, D. S. (2024). Legal protection and justice for franchise business operators from an Islamic law perspective. Journal of Ecohumanism, 3(6), 27-40.
Wibowo, A., Wibowo, A. S., Dirgantara, F., Darmawan, D., Khayru, R. K., Wahyudi, E., & Rahman, A. (2024). Legal Policy in Overcoming the Circulation of Cigarettes of No Cigarette Excise Tax Band. International Journal of Service Science, Management, Engineering, and Technology, 5(2), 11-15.
Yuristiawan, A., Darmawan, D., & Hardyansah, R. (2024). Digital Credit Regulations in Business Law and Financial Markets. Journal of Social Science Studies, 4(1), 371-380.