The Effect of Tax Morale on the Compliance of Rural and Urban Land and Building Taxpayers: A Study of the Kaili Tribe in Palu City with Nosarara Nosabatutu Culture as a Moderating Variable

Giska Darmayanti
Ni Made Suwitri Parwati
Muhammad Bashri Bas

GoodWill Journal of Economics, Management, and Accounting
Vol. 5 No. 2 (2025): October 2025

This study aims to determine the effect of tax Moral on compliance of land and building taxpayers with nosarara nosabatutu culture as a moderating variable. The population in this study were 142,674 land and building taxpayers in Palu City. The sampling technique used purposive sampling and the number of samples in this study was determined using the Slovin formula, obtained as many as 399 land and building taxpayers as research samples. The data sources used are primary and secondary, with data collection techniques consisting of observation, questionnaires and documentation. The data analysis method used is Moderated Regression Analysis (MRA) using the help of the SPSS application. The results showed that Tax Moral has a significant effect on Taxpayer Compliance, Nosarara Nosabatutu Culture can moderate by strengthening the relationship between Tax Moral and Taxpayer Compliance.