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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Preacyllia, Abellinda
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Economics, Econometrics & Finance

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HOW EDUCATION SHAPES TAX MORALE: EXPLORING THE MEDIATING EFFECT OF INCOME Iranda, Andy Dwiki; Preacyllia, Abellinda
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.21735

Abstract

Tax morale is a crucial factor in enhancing taxpayer compliance and the effectiveness of the taxation system. However, previous studies have not clearly explained howeducation influences tax morale. Therefore, this study aims to use income as a mediating variable to explore the pathway by which education impacts tax morale, providing a more comprehensive understanding of this relationship. The population in this research is the entire population of Indonesia in 2017, which was 255 million people. The sampling technique used simple random sampling so that 2,878 people were obtained as samples. This research uses STATA 17 software with partial least squares. The research results show that education has a significant positive effect on income. Education has a significant positive effect on tax morale. Income has a significant positive effect on tax morale. Meanwhile, income can mediate the influence of education on tax morale. These findings suggest that enhancing education can improve both income and tax morale, so future government policies should consider educational initiatives to boost tax compliance. Further research could explore psychological variables and employ experimental approaches to better understand the relationship between education, income, and tax morale.
The Effect of Morality, Whistleblowing and Internal Control Systems on Fraud Prevention in Village Fund Management: The Moderating Factor of Leadership Style Fajran, Muhammad; Rohman, Abdul; Preacyllia, Abellinda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5934

Abstract

The purpose of this study is to gather empirical evidence on how civil servant morality, misconduct reporting systems, and internal control systems influence the prevention of fraud in village fund management, with situational leadership style as a moderating variable. This study took a quantitative approach, using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The sample included 329 village officials from Kerinci Regency, Jambi Province, who were chosen using a multistage sampling process. The findings revealed that while whistleblowing had no substantial influence on fraud prevention, village officials' morality and internal control systems did. Although internal control mechanisms had a smaller influence on fraud prevention, situational leadership styles boosted the effectiveness of whistleblowing. This study underlined the need of moral integrity, effective internal control, and flexible leadership styles in preventing fraud in village fund management.
Co-Authors Abdul Rohman Fajran, Muhammad Iranda, Andy Dwiki