Article Per Year (5 Year)
p-Index From 2021 - 2026
4.925
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dimensi EQUILIBIRIA JIA (Jurnal Ilmiah Akuntansi) BENING Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Manajemen, Organisasi, Dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Manajerial dan Bisnis Tanjungpinang IIJSE
Oktavianti Oktavianti
Universitas Riau Kepulauan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : jurnal akuntansi

 1 
Exploring behavioral drivers of tax compliance: The mediating role of attitude and moral value Oktavianti, Oktavianti; Tibrani, Tibrani; Salesti, Jayana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art9

Abstract

Tax compliance remains challenging for the government due to the interconnection of economic, social, cultural, and perceptual elements that harm taxpayer behavior. This study aims to investigate the influence of behavioral drivers on tax compliance, focusing on attitudes and moral principles as mediators. A quantitative technique was used to survey 265 taxpayers in Riau Islands Province. Structural equation modeling (SEM-PLS) was used to investigate relationship between variables. The results demonstrate BC exerts a direct and significant influence on MV and ATT, while also exhibiting a positive correlation in bootstrapping tests or via the median variable with TC. The correlation between BC and TC is statistically insignificant. This result is noteworthy, as the cognitive dimensions of tax behavior—specifically morality and attitude—are more significant in influencing taxpayer behavior regarding tax compliance levels. It is crucial to highlight subjective perceptions in creating a favorable environment for taxpayers. This research theoretically enhances behavioral-based tax compliance model by incorporating psychological and ethical aspects. The findings indicate that tax authorities should formulate policies and campaigns that foster positive attitudes and improve moral responsibility, alongside traditional law enforcement, to augment voluntary compliance and fortify the tax system.
Co-Authors Achmad, Amsakar Afrinal, Hendri Afrizal Afrizal Aini, Shayla Hurul Andi Asrizal Anglena, Yossi Anik Herminingsih ariyati, Yannik Arjulis A Aurora Angela Aviadi, Dedi Aznendra Aznendra Bin A. Ghani, Muhammad Faizal Bon, Abdul Thalib Bte Salman, Nola Fibriyani Catur Fatchu Ukhriyawati Catur Fatchu Ukhriyawati Clarensia, Regina Antonius Daulay, Roy Marito Dewi Damayanti Dhenny Asmarazisa Edwin Agung Wibowo Edwin Agung Wibowo Elfrida Ratnawati Ervin Nora Susanti Ervin Nora Susanti, Ervin Nora Firdaus Firdaus Gandhi Sutjahjo Handayeni, Handayeni Hardono, Indra Heni Pujiastuti Heriyanto, Mega Herni Widiyah Nasrul Hyuliana Fitri Ismanto, Widodo Jayana Salesti, Jayana Jhonson Tri Syahputra Saragih Jon Presly Tobing Jonmaianto Sihombing Juma Riah Kusmarlina, Indarita Lada, Sudin Lilik Setyowati Linda Sepiana Mustika Lukmanul Hakim M. Safri Mahmud Mahmud Marlinda Marlinda Marlinda Marlinda Mega Eka Putri, Mega Eka Melinda Christina Sinaga Muhammad Iqbal Munzir, T. Mustapa, Zainal Nadila, Ifatin Nainggolan, Adinda Rachel Nanditta Maharani Putri Nasrul, Herni Widiyah Navisa, Sayyida Nina Motivani Parapat Nita Oktaviani Nunung N Palaniappan, Ananda Kumar Prayogo, Enny Rahmat M Rahmawati, Alivia Ramadanti, Tiara Rini Handayani Rita Rita, Rita Rizda Annisyah Rizki Eka Putra Eka Putra Rohana R Salman, Nola Fibriyani Bte Sam Feri Purwanto Saputra, Mhd Taufiq Raka Saragi, Emmi Fernando Sari, Wanda Novita Selvika, Selvika Septa Diana Nabella Setio, Muhammad Sihombing, Jonmaianto Simatupang, Mona Rebeca Sinurat, Jonrius Sipnarong, Sipnarong Solly Aryza Sri Langgeng Ratnasari Suharsono Suharsono Suharsono Suharsono Surian, Surian T. Munzir Tibrani Tibrani, Tibrani Uteh, Nor Fazlin Via Lailatur rizki Walisah Walisah Winarso, Widyo Wulandari, Meli Yansen Y Yonathan, Livia YOPI YOPI Yudianto, Peri Zen, Henri Gusnaldi Zulkifli Zulkifli Zulkifli Zulkifli