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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Arianti Fakhriana
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Analisis Pengaruh Tingkat Perkembangan Moral terhadap Tax Complience Arianti Fakhriana; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1152

Abstract

This study aims to examine the effect of moral development on tax compliance. The test uses primary data with a sample of 390 students in the city of Padang. Statistical tests performed were multiple regression tests and anova tests. Testing using multiple regression shows that hypotheses 1 and 2 are accepted. Meanwhile, hypothesis 3 is rejected. Anova testing shows that hypotheses 4 and 5 are accepted. This test shows that the level of tax compliance in Indonesia is dominated by preconventional moral developments such as sanctions and punishments.
Co-Authors Eka Fauzihardani