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All Journal PROSIDING SEMINAR NASIONAL TRANSFORMASI: Jurnal Manajemen Pemerintahan Wedana: Jurnal Kajian Pemerintahan, Politik, dan Birokrasi Sustainability (STPP) Theory, Practice and Policy IIJSE
David Efendi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : IIJSE

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The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable Yudi Hermawan; Lilis Ardini; David Efendi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5780

Abstract

This study aims to examine egoistic ethics, altruistic ethics, and morality in explaining taxpayer compliance. This study also tests the effect of trust as a moderating variable. By using the Slippery Slope Theory and the Theory of Planned Behavior, this study aims to empirically prove the taxpayer compliance model. This study is quantitative with a survey approach to individual taxpayers. The population is individual taxpayers registered at the Pratama Tax Office, with a sample of 143 respondents. The results of the hypothesis test show that empirically, egoistic ethics has a negative effect on taxpayer compliance, while morality does not have a significant effect. In addition, the effect of trust as a moderating variable can strengthen the effect of altruistic ethics on taxpayer compliance and can also weaken the effect of egoistic ethics on taxpayer compliance.
Co-Authors Alam Mahadika Aris Munandar Dian Eka Rahmawat Lilis Ardini Loilatu, Mohammad Jafar Perdana, Vicky Alfitra Sri Wuryanti Yudi Hermawan