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The Effect of Tax Literacy on Tax Compliance: The Moderating Role of Patriotism

Author

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  • Maria Rosa Intansari

    (Department of Accounting, Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia)

  • Supramono Supramono

    (Department of Management, Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia)

Abstract

This study aims to examine the effect of tax literacy on tax compliance of individual taxpayers who have MSME businesses and examine the moderating role of patriotism on the effect of tax literacy on tax compliance. Collecting data using a survey through online questionnaires to individual taxpayers who have Micro, Small, and Medium Enterprises in the field of fashion, furniture, handicrafts, and other businesses besides the culinary field in Central Java. Based on the result of data collection obtained, 102 respondents and the data were analyzed using moderation Regression Anlysis. The results showed that tax literacy significantly affected MSME taxpayer compliance. Then patriotism is proven to moderate and has a significant relationship with tax litercay on tax compliance.

Suggested Citation

  • Maria Rosa Intansari & Supramono Supramono, 2022. "The Effect of Tax Literacy on Tax Compliance: The Moderating Role of Patriotism," Technium Social Sciences Journal, Technium Science, vol. 34(1), pages 455-464, August.
    • Handle: RePEc:tec:journl:v:34:y:2022:i:1:p:455-464
    DOI: 10.47577/tssj.v34i1.7097
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    References listed on IDEAS

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    1. Kai A. Konrad & Salmai Qari, 2012. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," Economica, London School of Economics and Political Science, vol. 79(315), pages 516-533, July.
    2. Anca Nichita & Larissa Batrancea & Ciprian Marcel Pop & Ioan Batrancea & Ioan Dan Morar & Ema Masca & Ana Maria Roux-Cesar & Denis Forte & Henrique Formigoni & Adilson Aderito da Silva, 2019. "We Learn Not for School but for Life: Empirical Evidence of the Impact of Tax Literacy on Tax Compliance," Eastern European Economics, Taylor & Francis Journals, vol. 57(5), pages 397-429, September.
    3. Annamaria Lusardi, 2012. "Numeracy, financial literacy, and financial decision-making," NBER Working Papers 17821, National Bureau of Economic Research, Inc.
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    More about this item

    Keywords

    Tax literacy; patriotism; tax compliance;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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