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All Journal Balance Vocation Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Pengmasku Journal of Law, Administration, and Social Science Akuntansiku Jurnalku Journal of Governance, Taxation, and Auditing
Marfiana, Andri
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Social Norms on Voluntary Tax Compliance Mediated by Personal Norms and Moderated by Tax Morale Marfiana, Andri; Fitriandi, Primandita; Supriyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4465

Abstract

Amid persistent challenges in improving voluntary tax compliance in Indonesia, particularly among non-employee individual taxpayers whose income is harder to monitor, this study investigates how social norms influence voluntary tax compliance among non-employee individual taxpayers, focusing on the mediating role of personal norms and the moderating role of tax morale. The research aims to explain behavioral mechanisms that drive voluntary compliance by integrating social, psychological, and moral dimensions into the tax compliance framework. Using a quantitative method with 211 respondents, the study employs PLS-SEM to analyze relationships among variables, supported by secondary data from literature using Harzing’s Publish or Perish and VOSviewer. The article discusses the interconnection between social norms and internalized personal values that shape taxpayers’ ethical decision-making in fulfilling tax obligations. Findings reveal that social norms significantly affect personal norms, which positively influence voluntary tax compliance. Social norms also have a direct impact on compliance behavior, while tax morale strengthens the overall relationship, emphasizing the role of moral and social reinforcement in building a culture of voluntary tax compliance in Indonesia. This study contributes by providing empirical evidence on the role of social and moral factors in enhancing voluntary tax compliance.
Co-Authors Andani, Evi Bayu Firdaus, Adi DARMANSYAH . Fajar Yulianto Ferry Irawan Hadiwibowo, Yuniarto Haniyah, Rizqi Hendo, Nadia Fransisca M. Sukarno Mahfuza, Dana Ulfi Manullang, Rafika Surya PEBRY, Aldo Junaidi Pohan, Fawwaz Muhammad Zakli Primandita Fitriandi Putri, Ayudya Purwani Rahayu Kusumawati, Rahayu Sakti Prabowo, Sakti Santoso, Rizky Aji Sitio, Yuni Esra Surya Supriyadi Supriyadi Supriyadi Tri Widyastuti Wahyuni, Desak Ari Gita