Tax and compliance of individual taxpayer

Meda Andini and Alfa Rahmiati
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Meda Andini: Airlangga University
Alfa Rahmiati: Airlangga University

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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.

Keywords: Income level; tax sanctions; trust in government; tax morale; individual taxpayer's compliance (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
Note: View the original document on HAL open archive server: https://hal.science/hal-03121022
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Published in Journal of Security and Sustainability Issues, 2020, 10 (October), pp.426 - 437. ⟨10.9770/jssi.2020.10.oct(34)⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03121022

DOI: 10.9770/jssi.2020.10.oct(34)

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