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Tax and compliance of individual taxpayer

Author

Listed:
  • Meda Andini

    (Airlangga University)

  • Alfa Rahmiati

    (Airlangga University)

Abstract

This study aims to obtain empirical evidence about the relationship between income level, tax sanctions, and trust in government with individual taxpayer's compliance through tax morale. This study is designed as a quantitative, and the data analysis used is path analysis. The research sample was 100 individual taxpayers in Pamekasan Regency. We are using path analysis techniques with the help of SPSS software. The results of this study are the income level has a relationship with individual taxpayer's compliance through tax morale, but tax sanctions and trust in the government do not have a relationship with individual taxpayer's compliance through tax morale. The limitation of this research is that the research scope is still limited, only in Pamekasan Regency. Further research related to tax morale can add other independent variables and expand the research sample's scope.

Suggested Citation

  • Meda Andini & Alfa Rahmiati, 2020. "Tax and compliance of individual taxpayer," Post-Print hal-03121022, HAL.
    • Handle: RePEc:hal:journl:hal-03121022
    DOI: 10.9770/jssi.2020.10.oct(34)
    Note: View the original document on HAL open archive server: https://hal.science/hal-03121022
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    References listed on IDEAS

    as
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    5. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2016. "The determinants of tax morale in Pakistan," Journal of Asian Economics, Elsevier, vol. 47(C), pages 23-34.
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    Keywords

    Income level; tax sanctions; trust in government; tax morale; individual taxpayer's compliance;
    All these keywords.

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