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PENGARUH NILAI – NILAI EKONOMI TERHADAP MORAL PAJAK WARGA NEGARA REPUBLIK INDONESIA

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This study aims to examine the influence of economic values variables consisting of five dimensions: income, business ownership, fulfilment of needs, competition and the impact of hard work on the tax morale of Indonesian citizens controlled by several control variables (age, gender, education level, employment status, religion and marital status). This research uses a quantitative approach, specifically logistic regression. This research utilises data from the 7th wave of the World Value Survey (WVS) collected in 2017-2020. The data was processed using STATA 17 software and analysed using logistic regression analysis techniques. The findings of this study show that income can affect the tax morale of citizens of the Republic of Indonesia. While the level of education and marital status can control the level of tax morale of citizens of the Republic of Indonesia. Based on these findings, the researcher suggests that the government should facilitate access to education. The hope is that by providing access to education, citizens will have maximum employment, thus increasing the tax morale of citizens. In addition, researchers also recommend that the government provide education related to the importance of taxes for unmarried taxpayers. Keywords: Tax, Moral, Economy, Values, Indonesia

Availability
Inventory Code Barcode Call Number Location Status
2407002288T142586T1425862024Central Library (References)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1425862024
Publisher
Indralaya : Prodi Ilmu Administrasi Publik, Fakultas Ilmu Sosial dan Politik.,
Collation
xvii, 108 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
354.807
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Pajak
Prodi Ilmu Administrasi Publik
Specific Detail Info
-
Statement of Responsibility
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No other version available

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