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All Journal Indonesian Journal of Economics and Bussiness Ekonomi Bisnis NUTRIRE DIAITA Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Pekommas Jurnal Akuntansi Multiparadigma REZ PUBLICA Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal AKP Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi Lentera: Jurnal Ilmiah Kependidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JKM (Jurnal Kebidanan Malahayati) JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ComTech: Computer, Mathematics and Engineering Applications Dialogia: Jurnal Studi Islam dan Sosial Journal of Information System, Applied, Management, Accounting and Research JURNAL ILKES (Jurnal Ilmu Kesehatan) Altasia : Jurnal Pariwisata Indonesia Almufida: Jurnal Ilmu-Ilmu Keislaman Jurnal Ilmiah Edunomika (JIE) Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat International Journal of Economics Development Research (IJEDR) Mediakom : Jurnal Ilmu Komunikasi Jurnal Hukum Lex Generalis Jurnal Riset dan Inovasi Pembelajaran Jurnal Vokasi Informatika (JAVIT) Jurnal Abdimas Bina Bangsa Educoretax JUKESHUM: Jurnal Pengabdian Masyarakat Bulletin of Science Education Golden Ratio of Marketing and Applied Psychology of Business Jurnal Inovasi Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Journal of Accounting and Finance Management (JAFM) ASEAN Marketing Journal Journal of Business Studies and Management Review SETARA: Jurnal Studi Gender dan Anak Journal Research of Social Science, Economics, and Management Jurnal Pengabdian Masyarakat Bangsa Journal International Dakwah and Communication Jurnal Ilmiah Akuntansi dan Keuangan MEJORA Prosiding Seminar Kesehatan Nasional IJELaSS: International Journal of Education, Language and Social Scince BACA: Jurnal Dokumentasi dan Informasi
Diana Sari
Universitas Widyatama
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Journal : Journal of Accounting and Finance Management (JAFM)

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Tax Morale Determinants of Self – Employed Taxpayers: A Case Study on Online Taxi Driver in Bandung Regency Restiawati, Evi; Sari, Diana
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2125

Abstract

Indonesia’s tax ratio has experienced significant fluctuations, declining from 9.76% in 2019 to 8.33% in 2020 due to the COVID-19 pandemic, before increasing again in 2021 and 2022. However, in 2023, the tax ratio fell once more as commodity prices were not as favorable as the previous year. According to the IMF, Indonesia has had the lowest tax ratio in ASEAN since 2018. The target tax ratio for 2024 is set between 10.09% and 10.29% of GDP, lower than the 2023 achievement of 10.31%. Increasing voluntary tax compliance among informal sector workers is considered crucial to achieving a higher tax ratio. Tax morale plays a vital role in enhancing voluntary taxpayer compliance. This study aims to examine the effect of tax rate, tax fairness perception, financial constraints, tax audits, and religiosity on the tax morale of individual taxpayers in Bandung City/Regency. A quantitative approach was employed through a survey method involving 384 respondents. Data analysis was conducted using multiple linear regression. The results show that tax rates, tax fairness perception, tax audits, and religiosity have a significant positive effect on tax morale, while financial constraints have no significant effect. These findings indicate that improving tax morale can be encouraged through fair fiscal policies, accountable tax audit implementation, and the strengthening of moral and religious values within society.
Co-Authors . Nuryaman Achmad Fadjar Adhitya Adhitya Agusta Linda Nora Ahmad Fadjar Akbar, Fitra Alfauzan Amin Allan Nicko F. Rodelas Andicha Gustra Jeki Andry Arifian Andry Arifian Rachman Anggraini, Ai Anjani, Devi Tri Annisha Annisha Annisha, Zakiah Arie Gilang Kusuma Aryawati, Wayan Astawa, I Ketut Ayu Purwarianti Bachtiar Asikin Barri, Juwita Biri, Isabel Kristiani cemara, Indra Chandra, Filius Dalimunthe, Gallang Perdhana Dedi Saputra Dewi Suryani Dewi, Cindy Fresilia Dewi, Desy Eka Citra Dwi Hikmatun , Khaerunnisa Dwi Kartini, Dwi Dwiyanti Purbasari Dyah Purnamasari Ekavina Dustira Tarigan Elisa, Dona Fadjar, Achmad Fillah, Gedizza Fitriyani, Risma Gedizza Fillah Ghassani, Ajrina Guilin, Xie Gunawan Gunawan Guntur Guntara Gusman, Ariadi Gusmawati Hadwimantoro, Hadwimantoro Hariandi, Rizki Harmadi, Ashur Hendra, Adduwet Henny Utarsih Hudiarto Hudiarto, Hudiarto Hutama, Kresna Ina Desna Dwi Lyana Indra Junaidi Zakaria, Indra Irfan Nauli Noor Jiao, Deng Junedi, Junedi Jus'at, Idrus Kanna Ewanan, Frias Valentino Khairul Anwar Komala Dewi, Rita Komariah , Oom Komariyah , Oom Kusuma, Brata Larasati, Clara Bunga Lubis, M. Fauzi Luqman, Silviana Maharani, Fitrah Maharani, Ria Makmur, Alfian Manguntara, La Mansu G, Nicolo de’Albertgati Mariza, Ana Marselian, Samuel Nissa Yuniar Nur Alifah Norris, Teresa Novalina, Sesti Nurhalina Sari Nurliyani Nurliyani Nurmalasari Nurmalasari Nuryaman, Nuryaman PANE, PERTAMA YUL ASMARA Pangaribuan, Tristania Risma Anastasia Parwati, Ni Kadek Pasaribu, Audry Salsabila Pasha, Muhammad Rifki Rasyid Pratiwi, Yulfi Putra, Wira Pramana R. Ait Novatiani R. Wedi Rusmawan R. Wedi Rusmawan Kusumah Rahmat Hidayat Ramadhan, Muhammad Rafi Rany Monica Restiawati, Evi Rima Rachmawati Riyanti Riyanti Robertus Ary Novianto Rusmawan, Wedi Rustam, Yusriana Sahrul Sahrul Septyadi, Rendy silviana . Silviana Silviana Simatupang, Oktolina Sucherly, Sucherly Sugiharti Binastuti Sulaeman Rahman Nidar Sumengkar, Apung Susilowati Susilowati Syukur, Abdullah Takariani, Caecilia Suprapti Tampubolon, Abram Myhero Yancristofel Titus Priyo H Wan Asrida Wedi Rusmawan Wilson Novarino Wulandari, Christiana Yahya, Adibah Yati Mulyati Yati Mulyati Yati Mulyati Yeni Nuraeni, Yeni Yudanto, Rosalia Yuli Yantina Yuniarti, Rita Yuyus Suryana Zakiah Annisha