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Journal : Journal of Governance, Taxation, and Auditing

The Effect of Social Norms and Perceived Justice Through Personal Norms and Government Trust on Voluntary Tax Compliance With Patriotism and Tax Morale as Moderating Variables MARFIANA, Andri; WIDYASTUTI, Tri; DARMANSYAH, Darmansyah
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1669

Abstract

Voluntary tax compliance serves as a fundamental pillar in supporting fiscal sustainability and national development. However, the suboptimal level of compliance indicates the presence of non-technical determinants that have not been fully identified. This dissertation aims to analyze the influence of social norms, personal norms, perceptions of fairness, and trust in government on voluntary tax compliance, while also considering the moderating roles of patriotism and tax morale. This study integrates the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF) to construct a behavioral model of compliance based on values and authoritative relations. Data were collected from 211 individual non-employee taxpayers in the Greater Jakarta area (Jabodetabek) using a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Additionally, the analysis was strengthened by qualitative data obtained from open-ended questions, which were processed using NVivo. The results indicate that all main variables significantly influence voluntary tax compliance. Tax morale was found to moderate the relationships between norms, trust, and tax compliance, whereas patriotism did not exhibit a significant moderating effect. The qualitative findings support the quantitative results, particularly regarding issues of perceived unfairness and low public trust due to corruption and a lack of fiscal transparency. This study makes a theoretical contribution by expanding value- and social-based compliance models and provides practical recommendations for the formulation of fairer, more inclusive, and trust-based tax policies.
Co-Authors Ade Onny Siagian Adi Muhajirin Adi Suryani Adler Haymans Manurung Afianti, Nundung Ari Agatha Maharani Yulaeli Agus Setiawan Ahmad, Mauledy Aisyah Aisyah Alfiandi, Abi Amalia Mustika Aryafu'adi Amelia Rahmi Ananta Vidada, Irwin Ananto Krisna Wardhana Andjani, karina Anggara, Fauzan Aviyanti, Cut Bambang Karsono Bambang Karsono Bambang Purwoko Bayu Muktiono Bisri Bisri, Bisri Budi Artha, I Wayan Budiyono Budiyono Chaerudin, Denden Ridwan Chatarina Umbul Wahyuni Choirul, Anwar Daito, Apollo Damayanti, Rida DANIAL THAIB Darmansyah DARMANSYAH . Denden Ridwan Chaerudin Desta Octovialyna, Clara Devy Octaviana Dewi, Ananda Pravista Dharmanto, Agus Dicki Bakhtiar Purkon Didin Sjarifudin, Didin DODY KURNIAWAN Dwi Astiani Dwinanda, Jessica Sukma Eduard, Magdalena Belinda Edy Supriyadi Efendi, Herlina Erdian, Ahmad Edo Erwianti, Stella Nathasya Faizal Hamzah Fatimah, Cucu Fe, Didi Febrianty, Fitria Firdani, Fanni Fitri Indri Yani Fitriandi, Primandita Fitrina Afrianti, Fitrina Fitriyeni Fitriyeni Fitriyeni, Fitriyeni Gerry Juan Carlos Hadi Wibowo Hapzi Ali Hasanah, Ajeng Yusriah Hasanuddin Hasanuddin Heni Pujiastuti Herdiana, Irfan Heriyanto, Yonan Herlin Widasiwi Setianingrum Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hoerunisa, Siti Nisa Ibrahim, Rizal Indah Puspita Sari Inni Ayati Irvan Herdiana Irvandi Gustari Isa Insanuddin Ismail Chandra, Mohamad Istianingsih Sastrodiharjo, Istianingsih Jawade Hafidz Junianti, Emmy Kartika Dewi Khaira Refika Koesoemah, Hetty Anggrawati Kristy, Fiona Laut, Deru Marah Lestari, Anggia Ayu Lestari, Puspita Hanggit Linawati Linawati Linda, Dewi Alfa M. Mahdi Alatas Mahmud Syarif Maidani, Maidani Manafe, Joya Mangkupradja, Didi Rochyadi Marcelino, Ragil Marfiana, Andri Maulida, Nadilla Nurul Mawadah, Afrida Nita Mawardi Saleh Megananda Hiranya Putri Merawati , Endang Etty Mimin Kusmiyati, Mimin Mulyadi Mulyadi Munir, Ningky Sasanti Nabilah Rafifah Khairunnisa Neneng Nurjanah Ni Nyoman Sawitri Nilasari, Pratiwi Ningrum, Endah Prawesti Ningrum, Nining Novani, Elvi Tri Noviapratami, Nikky Nugroho Pratomo, Wahyu Nurfadhillah, Septy Nurkamila, Mia Nurmala Ahmar Nurul Fatikhah, Nurul Nuryati, Tutty Octavianingrum, Sekar Intan Pangaribuan, Dessy Kristanti Perwitasari, Nurdiyanti Pitoyo, Bayu Seno Prabowo, Wahyudi Praptiwi, Yenni Hendriani Pratama, Teddy Fatrianda Pratiwi Nila Sari Primadi Candra Susanto Purnama Indah, Dwi Putra, Elpri Darta Putri, Nanda Hanifah Putri, Nella Ameliana Putri, Winda Gusnizar R Wisnu Prio Pamungkas Rachmat Pramukty Rafina Pebriani Sukardi Rahman, Ifal Rahmat Akbar Kurniawan Rahmawati Indah Lestari Ramdani, Safier Rely, Gilbert Renwarin, Joseph MJ Restanto, Didik Pudji Restuning, Sekar Rianto, Muhammad Richo Risma Adelina Simanjuntak Rito, Rito Rizka Amalia, Jihan Rizqi, M. Aris Rudyansyah Fadil Al Zuhra Ryad, Ahmad Muhammad S, Sufyati H Sabila, Roudhotus Safrezi Fitra Salim , Fahruddin Sari, Eka Lala Sari, Gema Ika Sari, Novita Syahidah Sari, Pratiwi Nila Sari, Sonia Nanda Sasanti, Ningki Septianingsih, Dewi Setiyariski, Ramdani Sevina Ghina Nafila Shabrina Nurunnisa Sholeh Avivi Silviana, Adella Simatupang, Darbin Siswadhi, Ferry Siti Fatimah SITI FATIMAH Sri Mulyanti Sugeng Suroso SUGENG SUROSO, SUGENG Sugiharti Sugiharti Suhardi Suhardi Sumarno , Sumarno Supriyadi Supriyadi Supriyanto, Irwan Suratno Suratno Suyanto Suyanto Sya'diyah, Rainanda Nabilatu Syahrani, Alifia Syamsul Bahri Triyani Ismayadi tutty nurhayati Ulfah Utami Wahono, Sri Wahyu Hidayat, Wastam Wahyu Putra, Christophorus Indra Wastam Wahyu Hidayat Widasiwi , Herlin Widi J H, Erwin Wina Endra Nitha Wiruma Titian Adi Yanti, Annisa Ardhana Yasir Yasir Yayat Sudaryat Yosef Abdul Ghani Yudha Febri Al Paksi Yulaeli, Tri Zaeni Dahlan Zahara Tussoleha Rony Zalfa, Alifia Rizky Zul Asman Zulkifli Zulkifli Zulkifli