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All Journal Jurnal Pendidikan Vokasi Ekspose: Jurnal Penelitian Hukum dan Pendidikan ANTHOR: Education and Learning Journal Journal of Education for Sustainability and Diversity Proceedings Series of Educational Studies ANTHOR: Education and Learning Journal
Arin Ika Puspitaningsih
SMK Negeri 2 Kandangan Kalimantan Selatan
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Journal : anthor education and learning journal

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Beyond Enforcement: The Effect of Adult Tax Education on Tax Morale in Indonesia Ariefianto, Lutfi; Sartika, Rody Putra; Puspitaningsih, Arin Ika
ANTHOR: Education and Learning Journal Vol 5 No 2 (2026): Anthor 2026
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/anthor.v5i2.401

Abstract

This study investigates the effect of adult tax education on tax morale in Indonesia, moving beyond the traditional enforcement-centric approach to tax compliance. Utilizing a mixed-methods research design, we combined a quantitative survey of 400 adult taxpayers in East Java with a qualitative thematic analysis of in-depth interviews. The quantitative results, analyzed through multiple linear regression, revealed a significant and positive effect of adult tax education on tax morale (β=0.87,p<0.001). This finding indicates that participation in non-formal tax education programs is a strong predictor of an individual's intrinsic motivation to pay taxes. The qualitative findings provide rich context, highlighting a shift in taxpayers' perceptions from viewing taxes as a financial burden to a civic responsibility. Participants' narratives consistently emphasized that education demystified the tax system, rebuilt trust in government, and fostered a sense of shared community responsibility. These findings have critical implications for fiscal policy, suggesting that investing in targeted educational initiatives is a more sustainable and effective strategy for fostering voluntary tax compliance than relying solely on punitive measures. This study fills a significant gap in the literature by providing robust, causal evidence in the Indonesian context, offering a new path for building a more cooperative relationship between taxpayers and the state.
Co-Authors 'Alam, Ghasa Faraasyatul Alam, Ghasa Faraasyatul' Ali Imron Anggana, Syeh Umar Argadinata, Hasan Arini, Susi Desi Burhanuddin Burhanuddin Dewi, Tantri Kusuma Kusuma, Hanif Aulia Lutfi Ariefianto Mernawati, Mernawati Muslihati NURUL FAIZAH Nurul Ulfatin Purnomosari, Agustin Ramadhan, Sany Putra Rody Putra Sartika Şaban, Ömer Suyani Suyani, Suyani Syamsul Hadi Wulandari, Elis Dwi Yusuf Sobri, Ahmad ‘Alam, Ghasa Faraasyatul