• Danny Wibowo Indonesia School of Economics (STIESIA), Surabaya, Indonesia


Changes in tax regulations have continued to change and have caused various responses from taxpayers, especially regarding the regulation of Value Added Tax (VAT) from entrepreneurs.This behavior arises as a form of action from the behavior shown in responding to VAT regulatory stimuli.The assumption that VAT is a burden because it is considered to reduce profits.This is because it enable to influence consumers in spending existing resources which are more inclined to seek cheaper prices.This study applies a qualitative approach with interviews conducted with taxable entrepreneurs in the province of East Nusa Tenggara. In addition to double recording and splitting the business, other actions are to carry out a tax planning with the aim of minimizing the burden of VAT on taxpayers as one way to maintain business sustainability.Subjective norm behavior can shape individual behavior to agree or reject the views held by others as a form of analysis of environmental factors, experience, and age.The next finding, related to the 10% VAT value, the majority of informants thought that the tariff was unfair.So that the informants tend to increase the selling price of their products or being forced to sell without VAT because of business competition, the informants have to struggle with non-PKP (non-taxable employers) entrepreneurs whom can sell at a lower price.So if the current VAT rate can be equalized, the value for both PKP (taxable employers) and Non-PKP (non-taxable employers) status can be equalized.Another finding is that the behavioral tendency of taxpayers in assessing tax employees helps to build taxpayers' perspectives on tax compliance, such as fraud by some tax officials.


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How to Cite

Wibowo, D. . (2022). BUSINESS SUSTAINABILITY: BEHAVIOR OF TAXPAYERS IN RESPONDING TO VAT REGULATION CHANGES. International Conference of Business and Social Sciences, 2(1), 1114–1127. Retrieved from