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All Journal AKRUAL: Jurnal Akuntansi Journal of Social Research
Muktiasih, Indri
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness Oktris, Lin; Muktiasih, Indri; Azhar, Zubir
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p1-14

Abstract

Introduction/ Main Objective: This study aims to analyze the influence of tax understanding and taxpayer morality on tax compliance with tax awareness as a moderating variable. Background Problems: Tax compliance is a crucial aspect of an effective and sustainable taxation system. However, tax compliance levels are often influenced by various factors, including tax understanding and taxpayer morality. On the other hand, tax awareness is considered a factor that can either strengthen or weaken the relationship between tax understanding and morality with tax compliance. Research Methods: This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to taxpayers in several major cities in Indonesia. The sample consists of 100 respondents selected randomly. The collected data were analyzed using multiple regression techniques and moderation analysis to test the research hypotheses. Finding/ Results: The results show that tax understanding has a positive and significant influence on tax compliance. Additionally, taxpayer morality is also found to have a positive and significant influence on tax compliance. Conclusion: Taxpayers with high morality tend to be more aware of their tax obligations and are more compliant in reporting and paying taxes. Taxpayers with a good understanding of tax regulations and provisions tend to be more compliant in fulfilling their tax obligations.
Tax Understanding, Morality, and Compliance: The Moderating Role of Tax Awareness in Jakarta's Delivery Service Companies Muktiasih, Indri; Oktris, Lin
Journal of Social Research Vol. 4 No. 4 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i4.2508

Abstract

This study examines the effects of tax understanding and taxpayer morality on tax compliance moderated by tax awareness. Tax compliance is very important to ensure that the government obtains sufficient state revenue. Factors that influence compliance, such as tax understanding, taxpayer morality, and tax compliance have been widely conducted, but research influenced by tax awareness as a moderator variable has not been widely conducted. Tax understanding can help taxpayers fulfill their obligations, while taxpayer morality is related to ethical beliefs that drive compliance. Tax awareness involves individuals' recognition of their tax responsibilities. This quantitative study used a survey approach, collecting data through questionnaires from 103 corporate taxpayers in a shipping service company in Jakarta. Data were analyzed using the Partial Least Squares (PLS) method. Tax understanding has a positive impact on tax compliance, while taxpayer morality has no significant effect. Tax awareness weakens the relationship between tax understanding and compliance but does not significantly moderate the impact of taxpayer morality on compliance. In addition, tax awareness negatively affects compliance, because taxpayers who are more aware can be critical of the tax system. As a result of this study, taxpayers with better tax understanding are more compliant. Taxpayer morality alone is not enough to drive compliance, with factors such as understanding and awareness playing a more dominant role. While tax awareness moderates the effect of tax understanding on compliance, it does not moderate the effect of taxpayer morality. High awareness can lead to greater criticism of the tax system, reducing compliance.
Co-Authors Azhar, Zubir Lin Oktris