The Effect of Satisfaction on Public Services, Trust in Government and Perception of Corruption on Tax Awareness through Tax Morals

Abstract

The purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness. As well as testing the effect of the three independent variables on tax awareness through tax morale. The research method used is quantitative with data collection techniques throughquestionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. AmountsampleThe results obtained are as many as 180 respondents as Taxpayer status. The sample was tested for validity and reliability testing as well as hypothesis testing through the SmartPLS software application. The results of hypothesis testing prove that there is a significant direct effect on trust in the Government and perceptions of corruption on tax awareness and a significant indirect effect on trust in the Government and perceptions of corruption on taxpayer compliance through tax awareness. However, there is no significant direct effect on public service satisfaction on tax awareness and no indirect effect on public service satisfaction on taxpayer compliance through tax awareness. From this research it can be concluded that when the government will increase tax morale, the first strategy that must be improved is trust in the Government, then the second is the perception of corruption. And to increase tax awareness through tax morale, what needs to be improved is firstly trust in the government and secondly perceptions of corruption.

Does Tax Morale Able to Moderate the Relationship Between Perceptions of Corruption and Taxpayer Compliance?

“…Stefani & Sandra A (2020) stated that the perception of corruption has no effect on taxpayer awareness and when tax awareness mediates the perception of corruption there is also no effect on taxpayer compliance. Different from the research results (Tambun & Haryati, 2022) shows that there is an influence between the perception of corruption on tax awareness through tax morale.…”

“…Thus, Tax Morale can moderate the relationship between Corruption Perceptions and Taxpayer Compliance. This panel research is in line with the research results Tambun and Haryati (2022) showing that there is an influence between perceptions of corruption on tax awareness through tax morals.…”

Pengaruh Konservatisma Akuntansi, Sales Growth dan Tax Planning Terhadap Sengketa Pajak Penghasilan

“…Tindakan penelitian dan pemeriksaan dari ditjen pajak merupakan penyebab munculnya sengketa pajak antara wajib pajak dengan Instansi Pajak dikarenakan perbedaan pendapat antara kedua pihak tersebut, akibat dari hal tersebut muncullah Undang-Undang No. 14 tahun 2002 pasal 1 tentang pengadilan pajak yang menjelaskan bahwa sengketa pajak merupakan kasus perkara dalam aspek perpajakan yang mengaitkan antara wajib pajak sebagai penanggung pajak dengan instansi pajak karena putusan-putusan tertentu yang dikeluarkannya, kemudian wajib pajak mengajukan upaya hukum banding atau gugat kepada pengadilan pajak yang mendasari kepada Undang-Undang perpajakan yang berlaku (Tambun & Haryati, 2022).…”

Analisis Efektivitas, Laju Pertumbuhan, Kontribusi PBB-P2, Forecasting Terhadap Pendapatan Asli Daerah Kabupaten Karawang

“…Dari teori tersebut dapat disimpulkan bahwa, pajak merupakan iuran rakyat kepada negara bersifat memaksa berdasarkan undang-undang dengan tidak mendapat kontraprestasi (jasa timbal balik) secara langsung, serta digunakan untuk membiayai rumah tangga negara untuk kesejahteraan masyarakat. Pajak digunakan untuk public services (Tambun & Haryati, 2022) dan tata kelolanya harus dicontrol dengan baik (Tambun & Pratiwi, 2022). Pajak daerah adalah iuran wajib yang dilakukan oleh daerah kepada orang pribadi atau badan tanpa imbalan secara langsung yang seimbang, yang dapat dipaksakan berdasarkan peraturan perundang-undangan yang berlaku, yang digunakan untuk membiayai penyelenggaraan pemerintah daerah dan pembangunan daerah.…”