TAX KNOWLEDGE AND TAX MORALE IN TAX COMPLIANCE
Keywords:
English
Abstract
This study purpose to find the effect of tax knowledge on tax compliance, the effect of tax morale on tax compliance and find tax morale as a moderating variable that can strengthen the relationship between tax knowledge and tax compliance. This study uses a survey method with a quantitative approach. Questionnaires have been distributed to 127 respondents from 500 target questionnaires distributed. Questionnaire data were analyzed using regression analysis techniques. The results showed that tax knowledge and tax morale had a positive and significant effect on tax compliance. Tax morale also plays a significant role as a moderating variable that strengthens the relationship between tax knowledge and tax compliance. therefore, tax morale needs to be embedded in the education process.
References
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Areo, O. ., Gershon, O., & Osabuohien, E. (2020). Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalized Ordered Logistic Regression. Asian Economic and Financial Review, 10(7), 833–860. https://doi.org/https://doi.org/10.18488/journal.aefr.2020.107.833860
Areo, O., Gershon, O., & Osabuohien, E. (2020). Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalized Ordered Logistic Regression. Asian Economic and Financial Review, 10(7), 833–860. https://doi.org/https://doi.org/10.18488/journal.aefr.2020.107.833860
Barnett, V., & Lewis, L. (1978). Outliers in statistical data. John Wiley & Sons, Inc.
Braithwaite, V. (2007). Responsive Regulation and Taxation: Introduction. Law & Policy, 29(1), 3–10. https://doi.org/https://doi.org/10.1111/j.
Devos, K. (2008). Tax Evasion Behavior and Demographic Factors : An Exploratory Study in Australia. Revenue Law Journal, 18(1), 1–33.
Erica, D. (2021). . Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Manajemen Ubhara, 3(1), 129–137. https://doi.org/https://doi.org/10.31599/jmu.v3i1.857
Feld, L., & Frey, B. (2002). Trust Breeds Trust : How Taxpayers Are Treated. Economics of Governance, 3, 87–99.
Fitri, Sarnawiyah, & Otoluwa, N. I. (2020). Development and Validation of Student ’ S Financial. JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 4(3), 1516–1523. https://doi.org/https://doi.org/10.31955/mea.vol4.iss3.pp1516-1523
Frey, B. S. (1997). A Constitution for Knaves Crowds Out Civic Virtues. The Economic Journal, 107(443), 1043–1053.
Hair, J. ., Black, W. ., Babin, B. ., & Anderson, R. . (2015). Multivariate Data Analysis. (7th ed.). Pearson Education.
Hamid, N. A., Ismail, I. S., Yunus, N., Jali, M. N., & Rosly, A. S. (2022). Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach. Universal Journal of Accounting and Finance, 10(1), 231–242. https://doi.org/10.13189/ujaf.2022.100124
Hantono. (2021). The Influences of Tax Knowledge, Tax System, Self-Assessment System, and Tax Morale on Tax Compliance. Journal of Research in Business, Economics, and Education, 3(4), 108–125.
Hasseldine, J., Holland, K., G.A, P., & Rijt, van der. (2012). The management of tax knowledge. In Taxation (1st ed.). Routledge.
Horodnic, I. . (2018). Tax morale and institutional theory: a systematic review. International Journal of Sociology and Social Policy, 38(9), 868–886. https://doi.org/. https://doi.org/10.1108/IJSSP-03-2018-0039
Ibrahim, M., Musah, A., & Abdul-Hanan, A. (2015). eyond enforcement: what drives tax morale in Ghana? Humanomics, 31(4), 399–414.
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). ax Compliance of Small Business Owners: A Review. International Journal of Entrepreneurial Behavior & Research, 18(3), 330–351. https://doi.org/https://doi.org/10.1108/13552551211227710
Kline, R. . (2016). Principles and Practice of Structural Equation Modeling (4th ed.). Guilford Press.
Le, H., Tuyet, V., Hanh, C., & Do, Q. (2020). Factors Affecting Tax Compliance among Small and Medium-Sized Enterprises: Evidence from Vietnam. Ournal of Asian Finance, Economics and Business, 7(7), 209–217. https://doi.org/https://doi.org/10.13106/jafeb.2020. vol7.no7.209 Luttmer, EFP & Singhal, M 2014, “Tax morale”, Journal of Economic Perspectives, 28(4), 149-168. Mohdali, R., Benk, S., Budak, T., MohdIsa, K., & Yussof, SH (2017). A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15(3), 490–505. Mulyati, Y., & Ismanto, J. (2021). The Effect of E-Filing Implementation, Tax Knowledge and Tax Sanctions on Taxpayer Compliance with Kemendikbud Employe
Lesmana, A. L., & Setyadi, B. (2020). Pengaruh Pemeriksaan, Pengetahuan Wajib Pajak, Sanksi, dan Moral Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Akuntansi Dan Manajemen, 17(01), 1–15. https://www.ejournal.stei.ac.id/index.php/JAM/article/view/323
Luttmer, E. F. P., & Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, American Economic Association, 28(4), 149–16. https://doi.org/DOI: 10.1257/jep.28.4.149
Mohdali, R., Benk, S., Budak, T., MohdIsa, K., & Yussof, S. (2017). A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15(3), 490–505.
Mulyati, Y., & Ismanto, J. (2021). The Effect of E-Filing Implementation, Tax Knowledge and Tax Sanctions on Taxpayer Compliance with Kemendikbud Employees. Indonesian Journal of Sustainable Accounting, 4(2), 139–155. https://doi.org/https://doi.org/10.32493/jabi.v4i2.y2021.p139-155
Mustofa, A. W., & Suhartini, D. (2022). Determinan Etika Wajib Pajak dalam Melakukan Tax Avoidance dan Tax Evasion. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 6(1), 699–712. https://doi.org/https://doi.org/10.31955/mea.vol6.iss1.pp699-712
Odd-Helge Fjeldstad. (2014). Tax and Development: Donor Support to Strengthen Tax systems in Developing Countries. Public Administration and Development, 34(3), 182–193. https://doi.org/https://doi.org/10.1002/pad.1676
Pallant, J. (2016). SPSS Survival Manual: A Step by Step Guide to Data Analysis Using IBM SPSS (5th ed.). Allen & Unwin.
Pope, J., & McKerchar, M. (2012). Understanding tax morality and its effect on individual taxpayer compliance. British Tax Review, 5, 587–601.
Primary, A. (2017). Machiavellianism, Tax Knowledge, and Ethical Perceptions of Tax Avoidance: Survey of Undergraduate Students in West Java, Indonesia. International Journal of Trade and Global Markets, 10(1), 83–90. https://doi.org/https://doi. org/10.1504/IJTGM.2017.082370
Putriani, N. M. D., Sastri, I. I. D. A. M., & Kartana, I. W. (2021). Pengaruh Kesadaran, Lingkungan, dan Sanksi Pajak Terhadap Kepatuhan WPOP dengan Persepsi Fraud Pajak Sebagai Variabel Pemoderasi di KPP Pratama Badung Utara. Jurnal Riset Akuntansi Warmadewa, 2(2), 82–86. https://doi.org/10.22225/jraw.2.2.3367.82-86
Rodriguez-Justicia, D., & Theilen, B. (2018). Education and tax morality. Journal of Economic Psychology, 64, 18–84. https://doi.org/https://doi.org/https://doi.org/10.1016/j.joep.2017.10.001
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia-Social and Behavioral Sciences, 109, 1069–1075. https://doi.org/https://doi. org/10.1016/j.sbspro.2013.12.590
Saragih, A., Dessy, D., & Hendrawan, A. (2020). Analysis of the influence of religiosity on individual taxpayers’ tax compliance. Journal of Accounting and Finance Education, 8(1), 1–15. https://doi.org/https://doi.org/10.17509/jpak.v8i1.16810
Susanti, S., Susilowibowo, J., & Hardini, H. (2020). Do Tax Knowledge And Education Level Improve Tax Compliance? Journal of Multiparadigm Accounting, 11(2), 420–431. https://doi.org/https://doi.org/10.21776/ub.jamal.2020.11.2.25
Swistak, A. (2016). Tax Penalties in SME Tax Compliance. Financial Theory and Practice, 40(1), 129–147.
Tabachnick, B. G., & Fidell, L. S. (2013). Using Multivariate Statistics (6th ed.). Pearson & Bacon.
Timothy, J., & Abbas, Y. (2021). Tax morality, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs. eJournal of Tax Research, 19(1), 168–184.
Torgler, B. (2004). Tax morale in Asian countries. Journal of Asian Economics, 15, 237–266.
Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoritical and Empirical Analysis. Edward Elgar.
Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228–245. https://doi.org/10.1016/j.joep.2008.08.004
Areo, O. ., Gershon, O., & Osabuohien, E. (2020). Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalized Ordered Logistic Regression. Asian Economic and Financial Review, 10(7), 833–860. https://doi.org/https://doi.org/10.18488/journal.aefr.2020.107.833860
Areo, O., Gershon, O., & Osabuohien, E. (2020). Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalized Ordered Logistic Regression. Asian Economic and Financial Review, 10(7), 833–860. https://doi.org/https://doi.org/10.18488/journal.aefr.2020.107.833860
Barnett, V., & Lewis, L. (1978). Outliers in statistical data. John Wiley & Sons, Inc.
Braithwaite, V. (2007). Responsive Regulation and Taxation: Introduction. Law & Policy, 29(1), 3–10. https://doi.org/https://doi.org/10.1111/j.
Devos, K. (2008). Tax Evasion Behavior and Demographic Factors : An Exploratory Study in Australia. Revenue Law Journal, 18(1), 1–33.
Erica, D. (2021). . Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Manajemen Ubhara, 3(1), 129–137. https://doi.org/https://doi.org/10.31599/jmu.v3i1.857
Feld, L., & Frey, B. (2002). Trust Breeds Trust : How Taxpayers Are Treated. Economics of Governance, 3, 87–99.
Fitri, Sarnawiyah, & Otoluwa, N. I. (2020). Development and Validation of Student ’ S Financial. JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 4(3), 1516–1523. https://doi.org/https://doi.org/10.31955/mea.vol4.iss3.pp1516-1523
Frey, B. S. (1997). A Constitution for Knaves Crowds Out Civic Virtues. The Economic Journal, 107(443), 1043–1053.
Hair, J. ., Black, W. ., Babin, B. ., & Anderson, R. . (2015). Multivariate Data Analysis. (7th ed.). Pearson Education.
Hamid, N. A., Ismail, I. S., Yunus, N., Jali, M. N., & Rosly, A. S. (2022). Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach. Universal Journal of Accounting and Finance, 10(1), 231–242. https://doi.org/10.13189/ujaf.2022.100124
Hantono. (2021). The Influences of Tax Knowledge, Tax System, Self-Assessment System, and Tax Morale on Tax Compliance. Journal of Research in Business, Economics, and Education, 3(4), 108–125.
Hasseldine, J., Holland, K., G.A, P., & Rijt, van der. (2012). The management of tax knowledge. In Taxation (1st ed.). Routledge.
Horodnic, I. . (2018). Tax morale and institutional theory: a systematic review. International Journal of Sociology and Social Policy, 38(9), 868–886. https://doi.org/. https://doi.org/10.1108/IJSSP-03-2018-0039
Ibrahim, M., Musah, A., & Abdul-Hanan, A. (2015). eyond enforcement: what drives tax morale in Ghana? Humanomics, 31(4), 399–414.
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). ax Compliance of Small Business Owners: A Review. International Journal of Entrepreneurial Behavior & Research, 18(3), 330–351. https://doi.org/https://doi.org/10.1108/13552551211227710
Kline, R. . (2016). Principles and Practice of Structural Equation Modeling (4th ed.). Guilford Press.
Le, H., Tuyet, V., Hanh, C., & Do, Q. (2020). Factors Affecting Tax Compliance among Small and Medium-Sized Enterprises: Evidence from Vietnam. Ournal of Asian Finance, Economics and Business, 7(7), 209–217. https://doi.org/https://doi.org/10.13106/jafeb.2020. vol7.no7.209 Luttmer, EFP & Singhal, M 2014, “Tax morale”, Journal of Economic Perspectives, 28(4), 149-168. Mohdali, R., Benk, S., Budak, T., MohdIsa, K., & Yussof, SH (2017). A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15(3), 490–505. Mulyati, Y., & Ismanto, J. (2021). The Effect of E-Filing Implementation, Tax Knowledge and Tax Sanctions on Taxpayer Compliance with Kemendikbud Employe
Lesmana, A. L., & Setyadi, B. (2020). Pengaruh Pemeriksaan, Pengetahuan Wajib Pajak, Sanksi, dan Moral Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Akuntansi Dan Manajemen, 17(01), 1–15. https://www.ejournal.stei.ac.id/index.php/JAM/article/view/323
Luttmer, E. F. P., & Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, American Economic Association, 28(4), 149–16. https://doi.org/DOI: 10.1257/jep.28.4.149
Mohdali, R., Benk, S., Budak, T., MohdIsa, K., & Yussof, S. (2017). A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15(3), 490–505.
Mulyati, Y., & Ismanto, J. (2021). The Effect of E-Filing Implementation, Tax Knowledge and Tax Sanctions on Taxpayer Compliance with Kemendikbud Employees. Indonesian Journal of Sustainable Accounting, 4(2), 139–155. https://doi.org/https://doi.org/10.32493/jabi.v4i2.y2021.p139-155
Mustofa, A. W., & Suhartini, D. (2022). Determinan Etika Wajib Pajak dalam Melakukan Tax Avoidance dan Tax Evasion. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 6(1), 699–712. https://doi.org/https://doi.org/10.31955/mea.vol6.iss1.pp699-712
Odd-Helge Fjeldstad. (2014). Tax and Development: Donor Support to Strengthen Tax systems in Developing Countries. Public Administration and Development, 34(3), 182–193. https://doi.org/https://doi.org/10.1002/pad.1676
Pallant, J. (2016). SPSS Survival Manual: A Step by Step Guide to Data Analysis Using IBM SPSS (5th ed.). Allen & Unwin.
Pope, J., & McKerchar, M. (2012). Understanding tax morality and its effect on individual taxpayer compliance. British Tax Review, 5, 587–601.
Primary, A. (2017). Machiavellianism, Tax Knowledge, and Ethical Perceptions of Tax Avoidance: Survey of Undergraduate Students in West Java, Indonesia. International Journal of Trade and Global Markets, 10(1), 83–90. https://doi.org/https://doi. org/10.1504/IJTGM.2017.082370
Putriani, N. M. D., Sastri, I. I. D. A. M., & Kartana, I. W. (2021). Pengaruh Kesadaran, Lingkungan, dan Sanksi Pajak Terhadap Kepatuhan WPOP dengan Persepsi Fraud Pajak Sebagai Variabel Pemoderasi di KPP Pratama Badung Utara. Jurnal Riset Akuntansi Warmadewa, 2(2), 82–86. https://doi.org/10.22225/jraw.2.2.3367.82-86
Rodriguez-Justicia, D., & Theilen, B. (2018). Education and tax morality. Journal of Economic Psychology, 64, 18–84. https://doi.org/https://doi.org/https://doi.org/10.1016/j.joep.2017.10.001
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia-Social and Behavioral Sciences, 109, 1069–1075. https://doi.org/https://doi. org/10.1016/j.sbspro.2013.12.590
Saragih, A., Dessy, D., & Hendrawan, A. (2020). Analysis of the influence of religiosity on individual taxpayers’ tax compliance. Journal of Accounting and Finance Education, 8(1), 1–15. https://doi.org/https://doi.org/10.17509/jpak.v8i1.16810
Susanti, S., Susilowibowo, J., & Hardini, H. (2020). Do Tax Knowledge And Education Level Improve Tax Compliance? Journal of Multiparadigm Accounting, 11(2), 420–431. https://doi.org/https://doi.org/10.21776/ub.jamal.2020.11.2.25
Swistak, A. (2016). Tax Penalties in SME Tax Compliance. Financial Theory and Practice, 40(1), 129–147.
Tabachnick, B. G., & Fidell, L. S. (2013). Using Multivariate Statistics (6th ed.). Pearson & Bacon.
Timothy, J., & Abbas, Y. (2021). Tax morality, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs. eJournal of Tax Research, 19(1), 168–184.
Torgler, B. (2004). Tax morale in Asian countries. Journal of Asian Economics, 15, 237–266.
Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoritical and Empirical Analysis. Edward Elgar.
Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228–245. https://doi.org/10.1016/j.joep.2008.08.004
Published
2022-06-11
How to Cite
Fitri, F., Nurlaela, N., & Chair, U. (2022). TAX KNOWLEDGE AND TAX MORALE IN TAX COMPLIANCE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 375-389. https://doi.org/10.31955/mea.v6i2.2001
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