Cognitive Shift & Psychological Perspective of Taxpayers Toward Tax Compliance: A Tacit Knowledge Theory Perspective

Abstract

This study aims to deeply explore the taxpayers cognitive process from being initially reluctant to report their tax returns to deciding to fulfil their obligations through e-filling, as well as evaluating the effectiveness of tax volunteers for taxpayers facing obstacles. Using a qualitative approach with a phenomenological method, data were gathered through in depth interviews with individual taxpayers in Surabaya. The data were analyzed inductively utilizing Interpretative Phenomenological Analysis (IPA). The result indicate initial non-compliance driven by e-filling technical glitches, low digital literacy, and low perceived behavioral control. However, the tax volunteer program successfully motivates and transforms taxpayer attitudes toward voluntary compliance. This educational interaction triggers the transfer of tacit knowledge through empathetic communication and practical assistance. Based on the theory of planned Behavior, this assistance significantly enhances taxpayers positive attitudes, subjective norms and perceived behavioral control. The implication of the research emphasize that the directorate general of taxes should design volunteer training programs focused on soft skills and develop a more human-centered digital tax system. The novelty of this study lies in the analysis of taxpayers cognitive shifts, positioning tax volunteers as behavioral change agents through empathetic and contextual interaction. In conclusion, sustainable tax compliance is generated by the integration of inclusive technology and social learning processes.