The effect of tax morale on tax evasion in the perspective of Tri Hita Karana and tax framing

Parwati, Ni Made Suwitri; Muslimin, Muslimin; Adam, Rosida P.; Totanan, Chalarce; Yamin, Nina Yusnita; Din, Muhammad

doi:10.5267/j.ac.2021.3.014

Cited by 16 publications

(10 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…In Hadiwijaya & Febrianty (2019) which raised a topic about satisfaction with tax services which has implications for obedient taxpayers to pay taxes, if taxpayers are not satisfied it will affect non-compliant taxpayers to pay taxes. In the research ofParwati et al (2021) it is explained that tax morale greatly influences taxpayer awareness not to do tax evasion. In the study ofKaukab et al (2020) which simultaneously tested the quality of service, morale, and tax awareness which variables in a study of these three variables not having a positive effect on taxpayer compliance.…”

mentioning

confidence: 99%

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

Tambun

Haryati

2022

integr. j. of. bus. and. econ.

View full text Add to dashboard Cite

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.

show abstract

mentioning

confidence: 99%

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

Tambun

Haryati

2022

integr. j. of. bus. and. econ.

View full text Add to dashboard Cite

show abstract

“…Tax morality is the main driver of tax compliance (Timothy & Abbas, 2021). Tax morality is the intrinsic motivation to pay taxes (Bakar et al, 2022;Sebele-Mpofu, 2023), This means that taxpayers with high morals will avoid tax avoidance behavior compared to taxpayers with low morals (Parwati et al, 2021). Tax morals can also be interpreted as a moral obligation to pay taxes accompanied by the belief that people must contribute to society in the form of paying taxes (Timothy & Abbas, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

Wicaksono,

Sutopo

2024

Educoretax

View full text Add to dashboard Cite

This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".

show abstract

“…Tri Hita Karana didefinisikan sebagai tiga penyebab kebahagiaan dan kesejahteraan yang menggambarkan kehidupan harmonis antara manusia dengan Tuhannya (parahyangan), antara sesama manusia (pawongan), dan antara manusia dengan lingkungannya (palemahan) (Ariyanto et al, 2017) (Lutfillah et al, 2023). Konsep THK dianggap mampu meningkatkan sikap dan perilaku kepatuhan wajib pajak karena nilai-nilai yang terkadung di dalamnya dapat menjaga integritas mereka melalui rasa syukur kepada Tuhan, menanamkan kejujuran, serta peduli dan rela berkorban demi kepentingan bersama (Parwati et al, 2021).…”

Section: Perspektif Hindu Dalam Perpajakanunclassified

Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama

Astriayu Widyari,

Pramanaswari

2023

JIMAT

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk mengeksplorasi masalah kepatuhan pajak dari sudut pandang lima agama besar di Indonesia yaitu, Islam, Hindu, Budha, Katolik, dan Protestan. Data dikumpulkan dengan bersumber pada berbagai literatur tertulis seperti buku, karya ilmiah, ensiklopedia internet, dan sumber-sumber lainnya. Hasil penelitian menunjukkan beberapa teori yang berkaitan dengan religiusitas dan kepatuhan pajak serta mengelompokkan temuan penelitian-penelitian terdahulu berdasarkan pengaruh positif dan negatifnya. Selain itu, hasil penelitian juga menunjukkan sudut pandang masing-masing agama mengenai kepatuhan pajak. Kata Kunci: Religiusitas, Kepatuhan Pajak, Agama

show abstract

The effect of tax morale on tax evasion in the perspective of Tri Hita Karana and tax framing

Cited by 16 publications

References 1 publication

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

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

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama

Contact Info

Product

Resources

About