المجلة الجزائرية للدراسات الاقتصادية والإدارية
Volume 6, Numéro 1, Pages 29-39
2026-04-30
Reframing Tax Compliance As Civic Duty: Beyond Awareness Among Generation Z Volunteers In Indonesia
Authors : Fidiana Fidiana .
Abstract
This study examines how participation in a tax volunteer program shapes civic identity and sustainable tax compliance among Generation Z volunteers in Indonesia. Drawing on qualitative data from in-depth interviews with 26 tax volunteers in the regional jurisdiction of the Directorate General of Taxes East Java, the research applies a grounded theory approach through open coding, axial coding, and selective coding to construct a conceptual model derived directly from empirical narratives. The findings demonstrate that involvement in the tax volunteer program extends beyond improving technical literacy and administrative compliance; it reconstructs participants’ understanding of taxation as a moral commitment, a form of civic duty, and a manifestation of collective responsibility within the state–citizen relationship. Through direct engagement in tax education, assistance, and interaction with taxpayers, volunteers internalize taxation as an expression of participatory citizenship rather than merely a legal obligation. The experience fosters reflective awareness, strengthens trust in fiscal institutions, and positions volunteers as social agents who mediate between the state and society. Tax compliance is thus embedded within a broader framework of civic identity, legitimacy, and social solidarity. This research offers two main theoretical contributions. First, it introduces the concept of competence-based moral burden, referring to the internal moral pressure that emerges from increased fiscal competence and practical experience within the tax system. Second, it proposes the notion of practice-based citizenship identity, a form of civic identity constructed through every day technocratic practices rather than ideological or symbolic socialization. By highlighting these mechanisms, the study expands the dominant regulatory-economic perspective on tax compliance toward a socio-psychological and civic praxis framework. The findings suggest that tax volunteer programs can function as strategic instruments for cultivating long-term fiscal citizenship and strengthening the normative foundations of sustainable tax compliance
Keywords
Civic Duty ; Nationhood ; Compliance ; Tax Behavior ; Public Trust
Les articles similaires
Abdelhadi Amina
.
pages 795-806.
Abderrahim Nadia
.
Morad Ismail
.
pages 94-110.
Dahmoune Fatima
.
Karmi Malika
.
pages 07-21.
