Building a Tax Compliance Culture

This educational infographic, titled "Building a Tax Compliance Culture," was published by the University of Lampung's Diploma III Taxation Program. Visually, the infographic uses a blue-and-white urban backdrop and briefly explains the importance of taxes as a source of state revenue and the challenges posed by a lack of taxpayer understanding. It covers two main points: the reasons why tax compliance is important (increasing state revenue, creating fairness, and strengthening trust) and how to build it (through education, ethical awareness, strict regulations, and digital services). The text concludes with the conclusion that a culture of tax compliance significantly supports sustainable national development.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2026-05-18
DOI
https://doi.org/10.5281/zenodo.20263623
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Building a Tax Compliance Culture

Ratna Septiyanti, Florent Iasa Putri, Mega Metalia
Zenodo (CERN European Organization for Nuclear Research)
Taxation and Compliance Studies
article

Building a Tax Compliance Culture

Ratna Septiyanti, Florent Iasa Putri, Mega Metalia
article en

Abstract

This educational infographic, titled "Building a Tax Compliance Culture," was published by the University of Lampung's Diploma III Taxation Program. Visually, the infographic uses a blue-and-white urban backdrop and briefly explains the importance of taxes as a source of state revenue and the challenges posed by a lack of taxpayer understanding. It covers two main points: the reasons why tax compliance is important (increasing state revenue, creating fairness, and strengthening trust) and how to build it (through education, ethical awareness, strict regulations, and digital services). The text concludes with the conclusion that a culture of tax compliance significantly supports sustainable national development.

Zenodo (CERN European Organization for Nuclear Research)
Lampung University (ID)
Openalex Percentile: Top 3%
Taxation and Compliance Studies
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