ANTHOR: Education and Learning Journal
Vol 5 No 2 (2026): Anthor 2026

Beyond Enforcement: The Effect of Adult Tax Education on Tax Morale in Indonesia

Ariefianto, Lutfi (Unknown)
Sartika, Rody Putra (Unknown)
Puspitaningsih, Arin Ika (Unknown)



Article Info

Publish Date
23 Apr 2026

Abstract

This study investigates the effect of adult tax education on tax morale in Indonesia, moving beyond the traditional enforcement-centric approach to tax compliance. Utilizing a mixed-methods research design, we combined a quantitative survey of 400 adult taxpayers in East Java with a qualitative thematic analysis of in-depth interviews. The quantitative results, analyzed through multiple linear regression, revealed a significant and positive effect of adult tax education on tax morale (β=0.87,p<0.001). This finding indicates that participation in non-formal tax education programs is a strong predictor of an individual's intrinsic motivation to pay taxes. The qualitative findings provide rich context, highlighting a shift in taxpayers' perceptions from viewing taxes as a financial burden to a civic responsibility. Participants' narratives consistently emphasized that education demystified the tax system, rebuilt trust in government, and fostered a sense of shared community responsibility. These findings have critical implications for fiscal policy, suggesting that investing in targeted educational initiatives is a more sustainable and effective strategy for fostering voluntary tax compliance than relying solely on punitive measures. This study fills a significant gap in the literature by providing robust, causal evidence in the Indonesian context, offering a new path for building a more cooperative relationship between taxpayers and the state.

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