The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation
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Author(s)SupriyatiLink to ORCID Index: https://orcid.org/0000-0002-2609-8566
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Indah HapsariLink to ORCID Index: https://orcid.org/0009-0008-2514-9764
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Joicenda NahumuryLink to ORCID Index: https://orcid.org/0009-0000-4649-1587
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DOIhttp://dx.doi.org/10.21511/pmf.13(2).2024.11
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Article InfoVolume 13 2024, Issue #2, pp. 129-139
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4 Downloads
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Creative Commons Attribution 4.0 International License
This study investigates the factors influencing taxpayer compliance, using tax morale as a mediating variable. A quantitative approach was employed, utilizing primary data gathered through questionnaires. The sample consisted of 280 small and medium-sized enterprise (SME) taxpayers from Surabaya, Sidoarjo, and Mojokerto, Indonesia, who were interviewed either in person or via online surveys. Multiple linear regression and path analysis were conducted to evaluate the data. The findings reveal that perceived fairness and trust in the government significantly enhance tax morale, which, in turn, positively influences taxpayer compliance. Furthermore, tax morale was found to mediate the relationship between both perceived fairness and government trust with taxpayer compliance, demonstrating the importance of psychological factors in fostering tax adherence. However, the study found that the taxpayer environment and religiosity, when considered as control variables, did not have a significant impact on compliance. This indicates that while personal perceptions and trust are influential, external social factors and religious beliefs are less critical. These insights emphasize that when the issue of equity and trust in government prevails, compliance will increase among SME taxpayers. These findings suggest that by prioritizing taxpayer trust and fairness, policymakers can enhance budget predictability and efficiency in public resource distribution.
- Keywords
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JEL Classification (Paper profile tab)H23, H24, L78
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References40
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Tables6
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Figures1
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- Figure 1. Research framework
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- Table 1. Validity test
- Table 2. Reliability test
- Table 3. Summary of the classical assumption test
- Table 4. F test and determination coefficient test
- Table 5. Result of hypotheses testing
- Table 6. Result of path analysis with Sobel test
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The influence of servant leadership on job satisfaction with individual character as a moderating variable
Bakri Hasanuddin ,
Mustainah M ,
Pricylia Chintya Dewi Buntuang
doi: http://dx.doi.org/10.21511/ppm.19(1).2021.37
Problems and Perspectives in Management Volume 19, 2021 Issue #1 pp. 445-455 Views: 3679 Downloads: 1653 TO CITE АНОТАЦІЯThis study aims to investigate the influence of servant leadership on job satisfaction with individual character as a moderating variable. It used a quantitative approach with multiple linear regression analysis. The population of this study were employees of the Central Sulawesi province industry and trade office. It involved 72 samples selected using a purposive sampling technique. The results showed that servant leadership significantly influence job satisfaction with a value of 82.5%. The most significant factor affecting job satisfaction is wisdom (correlation coefficient = 0.863) in which the higher the wisdom, the higher the job satisfaction. The next factor is persuasive mapping in which the higher the persuasive mapping, the higher the job satisfaction (correlation coefficient = 0.697). Then, it was followed by altruistic calling with the correlation coefficient value of 0.524 in which the higher the altruistic calling, the higher the job satisfaction. The last is emotional healing with a correlation coefficient value of 0.291 in which the higher the emotional healing, the higher the job satisfaction. On the other hand, organizational stewardship is the only factor does not influence the job satisfaction (correlation coefficient = 0.009).
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Daswati ,
Pricylia Chintya Dewi Buntuang ,
Syahruddin Hattab ,
Yoberth Kornelius
doi: http://dx.doi.org/10.21511/ppm.19(2).2021.40
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Commercialization of innovations: peculiarities of sales policy at innovation active enterprise
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