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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management PAY Jurnal Keuangan dan Perbankan POINT BJRM (Bongaya Journal of Research in Management) Economics and Digital Business Review Movere Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Kewirausahaan
Chair, Ummul
Universitas Muslim Maros
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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TAX KNOWLEDGE AND TAX MORALE IN TAX COMPLIANCE Fitri, Fitri; Nurlaela, Nurlaela; Chair, Ummul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2001

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.
Co-Authors A. Tenri Jaya Abadi, Indra ADRIANI ADRIANI Bohari Bohari Fitri Fitri Fitri Fitri Hamid, Nur Asia Hamka Hamka Hamka Hamka, Hamka Hasan, Adnan M, Nurwahidah Muhammad Ikbal NURLAELA NURLAELA Nurlaela Nurlaela Nurwahidah Nurwahidah Paharuddin, Hardianti Safrin, Abdul Samsu G, Samsu G Sarnawiah, Sarnawiah Syamsul Bakhtiar Ass.