Published: 2024-07-22

The Roles of Tax Morale, Tax Fairness, and Tax Simplicity in Enhancing Tax Compliance Behavior Through Tax Compliance Intention at The Jember Tax Office

DOI: 10.35870/ijmsit.v4i2.2785

Deddy Dwi Purnomo, Nurul Qomariah, Ni Nyoman Putu Martini
  • Deddy Dwi Purnomo: Universitas Muhammadiyah Jember , Indonesia . image/svg+xml
  • Nurul Qomariah: Universitas Muhammadiyah Jember , Indonesia . image/svg+xml
  • Ni Nyoman Putu Martini: Universitas Muhammadiyah Jember , Indonesia . image/svg+xml
Issue Cover

Downloads

Article Metrics
Share:

Abstract

Taxes play a very important role in financing various public needs. Enhancing tax compliance is crucial to increasing tax revenues. This study aims to investigate the impact of tax morality, tax fairness, and tax simplicity on tax compliance behavior through tax compliance intentions at the Jember Tax Office. The sample used was 400 respondents. This study uses the Structural Equation Modelling (SEM) model. The results show that tax moral, tax fairness, tax simplicity, and tax compliance intention have a direct and significant effect on tax compliance behavior, respectively. A similar phenomenon also occurs in the connections between tax morals, tax fairness, and tax simplicity with tax compliance intention. Tax compliance intention acts as a mediator of the relationship between tax fairness and tax compliance behavior. On the other hand, tax compliance intention cannot mediate the correlation between tax morality and tax compliance behavior as well as the relationship between tax simplicity and tax compliance behavior.

Keywords

Tax Morale ; Tax Fairness ; Tax Simplicity ; Tax Compliance Intention ; Tax Compliance Behavior

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Deddy Dwi, Qomariah, N., & Nyoman Putu Martini, N. (2024). The Roles of Tax Morale, Tax Fairness, and Tax Simplicity in Enhancing Tax Compliance Behavior Through Tax Compliance Intention at The Jember Tax Office. International Journal of Management Science and Information Technology, 4(2), 246-256. https://doi.org/10.35870/ijmsit.v4i2.2785
Article Information

This article has been peer-reviewed and published in the International Journal of Management Science and Information Technology. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 4 No. 2 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Deddy Dwi Purnomo
Google Scholar ResearchGate ORCID

Master of management, Universitas Muhammadiyah Jember, Indonesia

Nurul Qomariah
Google Scholar ResearchGate ORCID

Master of management, Universitas Muhammadiyah Jember, Indonesia

Ni Nyoman Putu Martini
Google Scholar ResearchGate ORCID

Master of management, Universitas Muhammadiyah Jember, Indonesia

References
  • Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Al Masyhari, A. K., Rachmadani, W. S., Priatnasari, Y., & Basrowi. (2024). Optimizing state revenue through government-driven supply chain efficiency and fair corporate taxation practices. Uncertain Supply Chain Management, 12(2), 659–668. https://doi.org/10.5267/j.uscm.2024.1.018
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Alam, O. A., & Ernandi, H. (2022). The Influence of Taxation System Fairness, Financial Condition and Subjective Beliefs on Tax Compliance by Corporate Taxpayers with Intentions to Behave Obediently as Intervening Variables. Indonesian Journal of Innovation Studies, 20, 1–17. https://doi.org/10.21070/ijins.v20i.696
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Illicit Activity: The Economics of Crime, Drugs and Tax Fraud, 1, 1–289. https://doi.org/10.4324/9781315185194
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Al-Rahamneh, N. M., & Bidin, Z. (2022). The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs. Journal of Risk and Financial Management, 15(9). https://doi.org/10.3390/jrfm15090407
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Al-Zaqeba, M. A. A., & Al-Rashdan, M. T. (2020). Extension of the TPB in tax Compliance Behavior: The Role of Moral Intensity and Customs Tax. International Journal of Scientific and Technology Research, 9(4), 227–232.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Anugrah, M. S. S., & Fitriandi, P. (2022). Analisis Kepatuhan Pajak Berdasarkan Theory Of Planned Behavior. Jurnal Info Artha, 6(1), 1–12.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Arifiani, A., & Asyik, N. F. (2019). Pengaruh Norma Subjektif, Keadilan Sistem Perpajakan, dan Kondisi Keuangan Terhadap Kepatuhan WP Dengan Niat Sebagai Variabel Intervening. Jurnal Ilmu Dan Riset Akuntansi / Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, 8, 1–19. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2451
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Braithwaite, V., & Ahmed, E. (2005). A threat to tax morale: The case of Australian higher education policy. Journal of Economic Psychology, 26(4), 523–540. https://doi.org/10.1016/j.joep.2004.08.003
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Cahyonowati, N., Ratmono, D., & Dewayanto, T. (2023). Determinants of Volun-tary Compliance on A Changing Tax Policy. JDA Jurnal Dinamika Akuntansi, 15(2), 116–128. http://journal.unnes.ac.id/nju/index.php/jdaauthor
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Daryatno, A. B. (2023). Pengaruh Tax Amnesty , Tax Justice , Tax Morale Terhadap Tax Compliance dengan Tingkat Kepuasan Sebagai Variabel Intervening. 15(1), 38–61. file:///C:/Users/Mela/Downloads/(SEM-PLS) S2 Andreas Bambang Daryatno - Pengaruh TA, Justice Tax, Tax Morale Terhadap Tax Compliance d.pdf
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Devos, K. (2014). Factors Influencing Individual Taxpayer Compliance Behavior. New York, USA: Springer.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Eneh, O. M., Onwuchekwa, J. C., & Okoye, N. J. (2022). Effect of Tax Complexity on Tax Compliance of Small and Medium Scale Enterprises in Bayelsa State. Ijaar.Org, 8(2), 72–89. https://www.ijaar.org/articles/v8n2/sms/ijaar-v8n2-Feb22-p8225.pdf
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Fajriana, N., Irianto, G., & Andayani, W. (2023). the Role of Tax Fairness and Taxpayer Trust in Building Voluntary Compliance in Msme Taxpayers. International Journal of Business and Society, 24(1), 478–487. https://doi.org/10.33736/ijbs.5629.2023
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Gemmell, N. (2016). An Allingham-Sandmo Tax Compliance Model with Imperfect Enforcement. Working Papers in Public Finance, November, 21. https://www.victoria.ac.nz/sacl/centres-and-chairs/cpf/publications/pdfs/wp-09-2016-allingham-sandmo.pdf
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hayat, N., Salameh, A. A., Mamun, A. Al, Helmi Ali, M., & Makhbul, Z. K. M. (2022). Tax Compliance Behavior Among Malaysian Taxpayers: A Dual-stage PLS-SEM and ANN Analysis. SAGE Open, 12(3). https://doi.org/10.1177/21582440221127190
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Inasius, F. (2019). Factors Influencing SME Tax Compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367–379. https://doi.org/10.1080/01900692.2018.1464578
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • James, S., Sawyer, A., & Budak, T. (2016). The Complexity of Tax Simplification. In S. James, A. Sawyer, & T. Budak (Eds.), The Complexity of Tax Simplification. Palgrave Macmillan UK. https://doi.org/10.1057/9781137478696
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Jones, G., Rice, P., Sherwood, J., & Whiting, J. (2013). Developing a Tax Complexity Index for the UK. Office of Tax Simplification, 1(12), 1–18. https://www.gov.uk/government/publications/tax-complexity-project
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kantohe, M. S. S., & Kambey, J. (2021). Empirical Study of Moral Obligations, Trust in Government and Intention to Be Compliant toward Tax Compliance. International Journal of Applied Business and International Management, 6(3), 13–22. https://doi.org/10.32535/ijabim.v6i3.1325
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kaulu, B. (2022). Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism. Fudan Journal of the Humanities and Social Sciences, 15(1), 63–87. https://doi.org/10.1007/s40647-021-00332-8
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Khozen, I., & Setyowati, M. S. (2023). Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2218176
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Khristy, B. F., Baridwan, Z., & Rusydi, M. K. (2022). Determinants of Tax Compliance for Business Actors and Independent Workers in The Perspective of Theory of Planned Behavior and Theory of Fiscal Psychology. The International Journal of Accounting and Business Society, 2(9), 3039–3046.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge, UK: Cambridge University Press.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Langen, W. d. (1954). De grondbeginselen van het Nederlandse belastingrecht. Samsom.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Leon, H. S. (2016). The Fundamentals of Taxation (17th ed.). Rex Book Store.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Lesmana, A. L., & Setyadi, B. (2020). Pengaruh Pemeriksaan, Pengetahuan Wajib Pajak, Sanksi, dan Moral terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Akuntansi Dan Manajemen, 17(01), 01–15. https://doi.org/10.36406/jam.v17i01.323
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Lesmana, D., Panjaitan, D., & Maimunah, M. (2017). Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang. InFestasi, 13(2), 354. https://doi.org/10.21107/infestasi.v13i2.3514
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Mat Jusoh, Y. H., Mansor, F. A., Abd Razak, S. N. A., & Wan Mohamad Noor, W. N. B. (2021). The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia. Advances in Business Research International Journal, 7(2), 250. https://doi.org/10.24191/abrij.v7i2.14326
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Meiryani, Warganegara, D. L., Drajat, R. S., Lusianah, Salim, G., Purnomo, A., & Daud, Z. M. (2023). the Effect of Tax Incentives, Trust in Tax Authorities, Tax Morale, and Tax Socialization on Individual Taxpayer Compliance. Journal of Governance and Regulation, 12(4), 144–156. https://doi.org/10.22495/jgrv12i4art14
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Moromisato, H. . (2014). A Theory of Tax Fairness: Higher Taxes on the Rich Can Slow the Growth of the Social Cancer. Denver: Rogem Press.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nartey, E. (2023). Tax compliance of small and medium sized enterprises in Ghana. International Journal of Sociology and Social Policy, 43(11–12), 1063–1083. https://doi.org/10.1108/IJSSP-06-2022-0159
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nasution, M. K., Santi, F., Husaini, Fadli, & Pirzada, K. (2020). Determinants of tax compliance: A study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401–1418. https://doi.org/10.9770/jesi.2020.8.2(82)
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nguyen, T. H. (2022). The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam. Economies, 10(8). https://doi.org/10.3390/economies10080179
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Oktaviani, R. M. (2015). Determinan Kepatuhan Wajib Pajak Badan Dengan Niat Sebagai Pemediasi Dari Perspektif Planned Behaviour Theory. Jurnal Bisnis Dan Ekonomi, 22(1), 85–96.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Owusu, G. M. Y., Bekoe, R. A., & Mintah, R. (2021). Predictors of tax compliance intentions among self-employed individuals: the role of trust, perceived tax complexity and antecedent-based intervention strategies. Small Enterprise Research, 30(1), 49–70. https://doi.org/10.1080/13215906.2021.1989622
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pertiwi, A. R., Iqbal, S., & Baridwan, Z. (2020). Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs). International Journal of Research in Business and Social Science (2147- 4478), 9(1), 143–150. https://doi.org/10.20525/ijrbs.v9i1.590
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pope, J., & Mohdali, R. (2010). The role of religiosity in tax morale and tax compliance. Australian Tax Forum, 25(January 2011), 565–596.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Roth, J. A., Scholz, J. T., & Witte, A. D. den. (1989). Taxpayer Compliance, Volume 1: An Agenda for Research. Philadelphia: University of Pennsylvania Press.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Saptono, P. B., & Khozen, I. (2023). What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia. International Journal of Sociology and Social Policy, 43(11–12), 1190–1217. https://doi.org/10.1108/IJSSP-02-2023-0045
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Satyadini, A., & Rosid, A. (2023). Does Tax Simplification Motivate Small Businesses to Be More Compliant? Evidence from a Regression Discontinuity in Indonesia. Bulletin of Indonesian Economic Studies. https://doi.org/10.1080/00074918.2023.2252746
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sebhat, W., & Assfaw, A. M. (2019). Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 32–58. https://doi.org/10.32602/jafas.2019.2
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Shafaruddin, A. D. R., Hamid, N. A., & Norizan, S. (2022). The Influence of Tax Fairness Dimensions on Tax Compliance Behavior of the Middle-Income Group. Management and Accounting Review, 21(3).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sholihin, M., & Ratmono, D. (2021). Analisis SEM-WarPLS 7.0.pdf (p. 307).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 25–48. https://doi.org/10.1257/jep.21.1.25
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Smith, K. W., & Kinsey, K. A. (1987). Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research. Law & Society Review, 21(4), 639–663. https://doi.org/10.2307/3053599
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Smith, V. L. (1962). An Experimental Study of Competitive Market Behavior. Journal of Political Economy, 70(2), 111–137. https://doi.org/10.1086/258609
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sugiyono. (2019). Metodelogi Penelitian Kuantitatif Dan Kualitatif Dan R&D. Bandung: Alfabeta.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Syakura, M. A., Ginting, Y. L., Khairin, F. N., & Kusumawardani, A. (2022). Determinan Perilaku Wajib Pajak UMKM Terhadap Niat Untuk Patuh Dan Kepatuhan Wajib Pajak Di Masa Pandemi Covid-19. Proceeding of National Conference on Accounting & Finance, 4(23), 475–481. https://doi.org/10.20885/ncaf.vol4.art59
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Taing, H. B., & Chang, Y. (2020). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tekeli, R. (2011). The Determinants of Tax Morale : the Effects of Cultural Differences and Politics Recep Tekeli September 2011 Determinants of Tax Morale in Japan and in Turkey The Determinants of Tax Morale : the Effects of Cultural Difference (Issue 11). Tokyo: Research Department Policy Research Institute, Japan Ministry of Finance.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Torgler, B., & Schneider, F. (2005). Attitudes towards paying taxes in Austria: An empirical analysis. Kertas Kerja Yale Centre for International and Area Studies, Leither Program in International and Comparative Political Economy, 32(2), 231–250.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tran-Nam, B. (1999). Tax Reform, Tax Simplification: Some Conceptual Issues and a Preliminary Assessment. The Sydney Law Review, 21(3), 500–522.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Trifan, V. A., Szentesi, S. G., Cuc, L. D., & Pantea, M. F. (2023). Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study. SAGE Open, 13(3), 1–21. https://doi.org/10.1177/21582440231195676
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wardani, D. K., Yuli Prihatni, & Ayu Wulandari. (2022). Pengaruh Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak Dengan Kesadaran Pajak Sebagai Variabel Moderasi. AKUA: Jurnal Akuntansi Dan Keuangan, 1(1), 77–85. https://doi.org/10.54259/akua.v1i1.189
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Similar Articles

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)