TAX MORAL AND COMPLIANCE OF INDIVIDUAL TAXPAYER

Meda Andini, Alfa Rahmiati

Research output: Contribution to journalArticlepeer-review

Abstract

This study aims to obtain empirical evidence about the relationship between income level, tax sanctions, and trust in government with individual taxpayer's compliance through tax morale. This study is designed as a quantitative, and the data analysis used is path analysis. The research sample was 100 individual taxpayers in Pamekasan Regency. We are using path analysis techniques with the help of SPSS software. The results of this study are the income level has a relationship with individual taxpayer's compliance through tax morale, but tax sanctions and trust in the government do not have a relationship with individual taxpayer's compliance through tax morale. The limitation of this research is that the research scope is still limited, only in Pamekasan Regency. Further research related to tax morale can add other independent variables and expand the research sample's scope.

Original languageEnglish
Pages (from-to)426-437
Number of pages12
JournalJournal of Security and Sustainability Issues
Volume10
Issue numberOct
DOIs
Publication statusPublished - Oct 2020

Keywords

  • Income level
  • individual taxpayer's compliance
  • tax morale
  • tax sanctions
  • trust in government

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