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

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

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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
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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: July 22, 2024

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Author Biographies
Deddy Dwi Purnomo
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Master of management, Universitas Muhammadiyah Jember, Indonesia

Nurul Qomariah
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Master of management, Universitas Muhammadiyah Jember, Indonesia

Ni Nyoman Putu Martini
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Master of management, Universitas Muhammadiyah Jember, Indonesia

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