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

Maria Rosa Intansari () and Supramono Supramono ()
Additional contact information
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

Technium Social Sciences Journal, 2022, vol. 34, issue 1, 455-464

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.

Keywords: Tax literacy; patriotism; tax compliance (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://techniumscience.com/index.php/socialsciences/article/view/7097/2515 (application/pdf)
https://techniumscience.com/index.php/socialsciences/article/view/7097 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tec:journl:v:34:y:2022:i:1:p:455-464

DOI: 10.47577/tssj.v34i1.7097

Access Statistics for this article

Technium Social Sciences Journal is currently edited by Tasente Tanase

More articles in Technium Social Sciences Journal from Technium Science
Bibliographic data for series maintained by Tasente Tanase ( this e-mail address is bad, please contact ).