Jurnal Aplikasi Akuntansi
Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026

THE EFFECT OF TAX MORALE AND TAXPAYER AWARENESS ON TAX COMPLIANCE WITH TAX LITERACY AS A MODERATING VARIABLE

Bariati, Siti Nuraeni (Unknown)
Kusumah, R Wedi Rusmawan (Unknown)



Article Info

Publish Date
18 Apr 2026

Abstract

This research intends to investigate and assess how tax morale and awareness among taxpayers influence tax compliance, with tax literacy acting as a variable that moderates this relationship. A quantitative methodology was utilized, with primary data gathered via questionnaires from 100 individual taxpayers who are registered at the Karawang Primary Tax Office. The sample was chosen using the Slovin formula and random sampling techniques. The data analysis was conducted using the Partial Least Square (PLS) method through SmartPLS 4 software. Findings show that tax morale significantly impacts tax compliance, whereas taxpayer awareness does not have a notable effect. Additionally, tax literacy does not serve as a moderating factor between tax morale or taxpayer awareness and tax compliance.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan. ...