An analysis on the promotion of tax compliance using the meta-combination method

The purpose of this research is to analyze the promotion of tax compliance using the meta-combination method. This research is applicable in terms of purpose, qualitative in terms of the way of collecting data, and with a meta-composite approach in terms of the method of conducting the research, using the approach of Barroso and Sandlowski (2007) that the steps of this research are based on the seven-step method to review the research literature. The statistical population of the research includes the results of research conducted in countries that have analyzed the promotion of tax compliance. For data analysis, meta-combination method was used. In this study, to identify the components of tax compliance, first the screening criteria and analysis on the conducted researches finally led to the selection of 23 documents that met all the requirements set by the review protocol. By examining these documents, 26 codes were identified as organizing themes and were introduced in the form of 5 comprehensive theme codes with the titles "cultural norm, social values, central norm, rule of law, executive guarantees".