DETERMINANTS OF CUSTOMS TAX COMPLIANCE: THE MODERATING ROLE OF VOLUNTARY DISCLOSURE PROGRAMS
DOI:
https://doi.org/10.31092/jpbc.v10i1.3964Keywords:
Voluntary Disclosure Program, Tax Compliance, Policy Complexity, Customs Service Quality, Customs Administrative Sanctions, Customs AuditAbstract
This study aims to examine the empirical effects of customs service quality, regulatory complexity, customs audits, and administrative sanctions on taxpayer compliance, and to analyze the mediating role of the Voluntary Disclosure Program (VDP). Using a quantitative approach, a survey was conducted with 103 importing companies that participated in the VDVP mechanism between 2021 and 2025. The data were analyzed by multiple linear regression based on Baron and Kenny’s causal steps approach, and the Sobel test was used to test the significance of the indirect mediation effects. The empirical results show that customs service quality (t=3.168, p=0.002), customs audits (t=2.736, p=0.007), and administrative sanctions (t=5.181, p=0.000) significantly increase VDP participation, while regulatory complexity does not have a significant effect (t=1.119, p=0.233). Importantly, all determinants, along with VDP (t = 5.120, p = 0.000), have strong positive direct effects on taxpayer compliance. Furthermore, the causal steps and Sobel test mediation analysis show that VDP significantly mediates the relationships of customs service quality (t = 2.693, p = 0.007), customs audits (t = 2.413, p = 0.015), and administrative sanctions (t = 3.641, p = 0.000) on taxpayer compliance, but does not mediate the effect of regulatory complexity. These findings contribute to the Theory of Planned Behavior by confirming that voluntary disclosure programs can successfully link institutional enforcement and services to long-term compliance outcomes. This study is important in practical terms, as it offers policy implications for customs administrations to develop frameworks that balance voluntary compliance initiatives with robust enforcement tools.
References
Aquino, P. G., Jalagat, R. C., Le, D. H., & Thanh Ha, H. T. (2020). Factors affecting the satisfaction of importers and exporters on e-tax payment procedures at Ho Chi Minh City’s customs department. Contaduría y Administración, 66(1), 236. https://doi.org/10.22201/fca.24488410e.2021.2504
Bani-Khalid, T. O., Alshira’h, A., & Alshirah, M. (2022). Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior. Economies. https://doi.org/10.3390/economies10020030
Bergman, M., & Nevarez, A. (2006). Do Audits Enhance Compliance? An Empirical Assessment of VAT Enforcement. National Tax Journal. (world). https://doi.org/10.17310/ntj.2006.4.04
Chisale, C. D., & Maluwa, A. (2021). Perceptions Of Customs Managers And Agents Towards Import Tax Non- Compliance During Goods Clearing In Malawi. Management and Economics Research Journal, 7(3), 1–8. https://doi.org/10.18639/MERJ.2021.9900036
Darmayasa, I. N., Hardika, N. S., Arsana, I. M. M., & Putrayasa, I. M. A. (2024). Accountants’ perspective on tax amnesty enhances tax compliance dimensions in extended slippery slope framework. Cogent Business & Management, 11(1), 2358161. https://doi.org/10.1080/23311975.2024.2358161
Djajanti, A., Kristanti, R. A., & Markonah, M. (2026). Behavior Meets Compliance: Applying the Theory of Planned Behavior to Taxpayer Conduct | Journal of Business, Finance, and Banking. Journal of Business, Finance, and Banking, 2(1). https://journal.perbanas.id/index.php/jbfb/article/view/1062
Firmansyah, F., & Layli, M. (2022). Personal Taxpayer Compliance in Terms of Tax Rates, Understanding of Tax Regulations, and Quality of Service. Jurnal Riset Akuntansi Terpadu, 15(2), 224–234. https://doi.org/10.35448/jrat.v15i2.15894
Garg, S., Narwal, K. P., & Kumar, S. (2024). Investigating the compliance behavior of GST taxpayers: An extension to theory of planned behavior—Garg—2024—Journal of Public Affairs—Wiley Online Library. Journal of Public Affairs. https://onlinelibrary.wiley.com/doi/10.1002/pa.2936
Gojali, A., & Tarmidi, D. (2023). The Influence of External Taxpayer Factors on Tax Compliance to Join the Voluntary Disclosure Program. Saudi Journal of Economics and Finance, 7(08), 374–391. https://doi.org/10.36348/sjef.2023.v07i08.002
Grainger, A. (2014). Measuring-Up Customs: A Trade Compliance Cost Perspective. https://www.semanticscholar.org/paper/Measuring-Up-Customs%3A-A-Trade-Compliance-Cost-Grainger/bb0048de27ae25d5402343bec4446191aba40cd6
Harinurdin, E., Safitri, K. A., & Kountur, R. (2024). Applying the Theory of Planned Behavior in Examining the Intention to Improve Corporate Tax Compliance Through Compensation and Counterproductive Work Behavior. Sage Open, 14(4), 21582440241305624. https://doi.org/10.1177/21582440241305624
Hikmah, H., Adi, P. H., Supramono, S., & Damayanti, T. W. (2021). The Nexus Between Attitude, Social Norms, Intention to Comply, Financial Performance, Mental Accounting and Tax Compliance Behavior. Asian Economic and Financial Review, 11(12), 938–949. https://doi.org/10.18488/journal.aefr.2021.1112.938.949
Hoppe, T., Schanz, D., Strum, S., & Sureth-Sloane, C. (2023). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review, 32(2), 239–273. https://doi.org/https://doi.org/10.1080/09638180.2021.1951316
Junior, W. T., Andrade, M. A. de, & Favaretto, J. E. R. (2026). CUSTOMS TAX PENALTIES AND CUSTOMS COMPLIANCE AUDITS IN BRAZIL, FROM THE PERSPECTIVE OF CARF, C-TPAT, ISO 28000, AND THE AEO PROGRAM – SECURITY. Revista de Geopolítica, 17(5), e2396. https://doi.org/10.56238/revgeov17n5-058
Khristy, B. F., Baridwan, Z., & Rusydi, M. K. (2022). Determinants Of Tax Compliance for Business Actors and Independent Workers in The Perspective of Theory of Planned Behavior and Theory of Fiscal Psychology | The International Journal of Accounting and Business Society. The International Journal of Accounting and Business Society, 30(2). https://ijabs.ub.ac.id/index.php/ijabs/article/view/668
Kotsogiannis, C., Salvadori, L., Karangwa, J., & Mukamana, T. (2024). Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data. Journal of Development Economics, 170, 103292. https://doi.org/10.1016/j.jdeveco.2024.103292
Maina, G. K., Kondo, E. M., & Okemwa, K. N. (2024). Factor influencing taxpayer compliance on voluntary tax disclosure program initiative: Case of Kenya revenue authority southern region. World Journal of Advanced Research and Reviews, 24(1), 911–924. https://doi.org/10.30574/wjarr.2024.24.1.2906
Mohamed, M. (2016). Import tax compliance: A study of customs agents in Malaysia utilising the theory of planned behaviour.
Morini, C., Leonardo, F. P., Chaudhary, V., & Hintsa, J. (2024). A Paradigm Shift in Cross-Border E-Commerce Regulatory Compliance: Evidence From Brazil. World Customs Journal, 18(2). https://doi.org/10.55596/001c.123504
Nasri, A., & Yusoff, Y. H. (2025). Applying the Theory of Planned Behavior to SME Tax Compliance: A Conceptual Literature Review and Firm-Level Framework. International Journal of Research and Innovation in Social Science, 9(10), 2434–2444. https://doi.org/10.47772/IJRISS.2025.910000203
Owusu, G. M. Y., Bekoe, R. A., & Mintah, R. (2023). Predictors of tax compliance intentions among self-employed individuals: The role of trust, perceived tax complexity and antecedent-based intervention strategies. Small Enterprise Research, 30(1), 49–70. https://doi.org/10.1080/13215906.2021.1989622
Palupiningrum, N., & Rosid, A. (2024). Import Tax Disputes: Identification of Causes and Problem-Solving Strategies. Jurnal Akuntansi Dan Perpajakan, 10(1), 75–93. https://doi.org/10.26905/ap.v10i1.11438
Paulus, H. (2025). NAVIGATING TAX COMPLIANCE: THE INTERPLAY OF SELF-ASSESSMENT, SERVICE QUALITY, AND SANCTIONS AMONG INDIVIDUAL TAXPAYERS | Berkala Akuntansi dan Keuangan Indonesia. Jurnal Berkala Akuntansi Dan Keuangan Indonesia, 10(1). https://e-journal.unair.ac.id/BAKI/article/view/67343
Probowulan, D., & Zulkarnnaeni, A. S. (2022). Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis. The Indonesian Accounting Review, Vol. 12(No. 2), pages 135-153. https://doi.org/10.14414/tiar.v12i2.2821
Putra, L. A., Loist, C., Butarbutar, N., Efendi, E., & Sudirman, A. (2023). The Influence of Service Quality and Tax Sanctions on Taxpayer Compliance. International Journal of Business, Law, and Education, 4(2), 952–959. https://doi.org/10.56442/ijble.v4i2.268
Putra, S. M. S., Utthavi, W. H., & Nurhayati, K. (2023). The effects of Voluntary Disclosure Program (VDP) and tax sanctions on individual taxpayer compliance. Journal of Applied Sciences in Accounting, Finance, and Tax, 6(1), 38–46. https://doi.org/10.31940/jasafint.v6i1.38-46
Putri, D. O., & Sulistyawati, A. I. (2024). Influence of service quality, moral obligations, and tax sanctions on compliance. Jurnal Inovasi Pajak Indonesia, 1(3), 131–141. https://doi.org/10.69725/jipi.v1i3.206
Razali, R., Ismail, I. S., & Hamid, N. A. (2025). Tax Voluntary Disclosure and Tax Amnesty: A Systematic Literature Review. IPN Journal of Research and Practice in Public Sector Accounting and Management. https://doi.org/10.58458/ipnj.v15.01.05.0114
Rukundo, S. (2020). Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda [Report]. The Institute of Development Studies and Partner Organisations. https://doi.org/10.19088/ICTD.2020.005’%5D
Sastri, I. I. D. A. M. M., Datrini, L. K., & Pertamawati, N. P. (2023). Intensification of Taxation and Increasing Taxpayer Compliance through the Voluntary Disclosure Program. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE AND EDUCATION RESEARCH STUDIES, 3(6). https://doi.org/DOI:%2010.55677/ijssers/V03I6Y2023-16
Setyadi, B., & Armaini, R. (2025). The Effect of Tax Audit, Taxpayer Behavior and Tax Regulations on Taxpayer Perceptions and Tax Compliance. International Research Journal of Multidisciplinary Scope, 06(03), 446–459. https://doi.org/10.47857/irjms.2025.v06i03.04270
Shaharuddin, N. S., Palil, M. R., Ramli, R., & Maelah, R. (2023). Understanding Tax Compliance among Sole Proprietors: A Theory of Planned Behavior Analysis. Journal of Management and Muamalah, 13(2), 114–126. https://doi.org/10.53840/jmm.v13i2.178
Syahrial, I., Haryanto, P., Handari, H., Hidayat, M., & Aditya, M. (2025). The Influence of Voluntary Disclosure Program (VDP), Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Jakarta Kalideres |. Dinasti International Journal of Management Science, 6(5). https://doi.org/DOI:%20https://doi.org/10.38035/dijms.v6i5.4683
Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Yubiwini, & Patunru, A. (2018). Trade and Tax Evasion in Indonesia. World Customs Journal, 12(2). https://doi.org/10.55596/001c.116029
Yuniarwati, Y., Siswanto, H. P., & Weruin, U. U. (2024). DETERMINANTS OF TAX SUBJECTS’ INTENTION TO PARTICIPATE IN THE VOLUNTARY DISCLOSURE PROGRAM. International Journal of Application on Economics and Business, 2(1), 2936–2948. https://doi.org/10.24912/ijaeb.v2i1.2936-2948
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
