Analisis Pengaruh Tingkat Perkembangan Moral terhadap Tax Complience

Arianti Fakhriana (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Eka Fauzihardani (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)

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.