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All Journal Teknosains: Media Informasi Sains dan Teknologi Indo-Fintech Intellectuals: Journal of Economics and Business Amsir Accounting & Finance Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Jusnia, Jusnia
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Physics Social Sciences

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Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol. 3 No. 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.623

Abstract

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.
Co-Authors Abubakar, A. Nurfitriani Aisyah Aisyah Anggerwati, A. Indah Arfiani Nur Ashar Muhammad Hamida Hasan Nazwa Gani F. Komile Nisrina, Ulfah Laila Nur, Irawati Nurjamila, SY. Nurnaningsih Nurnaningsih, Nurnaningsih Patunrengi, Iswadi Ibrahim S, Praweldi Sapada, Mh. Iqbal Andi Siti Diva Syarifah Lukman Yahya, Yodi