| Autor: |
Wardhani, Laxmi Kusuma, Pratama, Arie |
| Zdroj: |
International Journal of Public Sector Performance Management; 2022, Vol. 10 Issue: 1 p164-181, 18p |
| Abstrakt: |
The purpose of this study was to examine whether individual taxpayer morality would influence the taxpayer's decision to participate in the tax amnesty program. In this study, morality was measured by three dimensions: 1) moral cognition; 2) moral courage; 3) moral identity. Data were collected by questionnaire and was distributed to 165 respondents. The research hypothesis was tested using binary logistic regression. The result showed that morality has a positive influence on taxpayer's desire to participate in a tax amnesty program. All the control variables also influenced the taxpayer's decision. This study implied that taxpayers with strong morals would try to atone for their past tax sins by utilising the forgiveness given in the form of a tax amnesty. Therefore, this research contributes to a better visualisation of taxpayer's compliance model that can be used by a government to strengthen the level of tax compliance. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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