Peranan Patriotisme terhadap Kepatuhan Pajak: Sebuah Literatur Review

Abstract

One form of love for the homeland is to pay taxes, so that behavior can be said to have a patriotic spirit. The purpose of this study is to examine previous studies that discuss the effect of patriotism on tax compliance. Hance, it can be seen to what extent existing research has measured the effect of patriotism on tax compliance. This study uses a literature review method, by reviewing 18 articles related to patriotism and tax compliance. In addition, this study also examines 11 articles related to patriotism with tax morale. When tax morale is defined as the motivation of the building elements to pay taxes. So it is directly proportional to tax compliance. The result of this study is that patriotism has an effect on tax compliance, although it does not stand alone. Only a few studies suggest otherwise. Patriotism also has a positive effect on tax morale. Even when patriotism is moderated, it can help strengthen the effect of the independent variable on tax compliance.