The Determinants Tax Morale In Surakarta
Keywords:
Tax moral, social norm, Fairness Perceiptions, AgeAbstract
Taxes are contributions of the people to the state treasury based on the law so that they can be implemented as public welfare. Taxes are collected by the government based on legal norms to cover the costs of producing collective goods and services, especially in MSME income tax. In this study, there are still taxpayer actors who do not comply with government regulations resulting in the confiscation of assets in Surakarta. This research objective is to analyze the influence of taxation frameworks such as social norms; fairness perspectives; and age on tax morale. The research method used is quantitative research with a random sampling technique. The results of this study indicate that social norms; and fairness perspectives have a significant positive effect on tax morale and age has no influence on the tax morale of Surakarta taxpayers. So from this research, tax morale is influenced by taxpayers with social norms and justice perspectives that make taxpayers obey taxes. With this, it can be identified that in increasing tax morale, it must expect strategies for behavior in the tax systemTaxes are contributions of the people to the state treasury based on the law so that they can be implemented as public welfare. Taxes are collected by the government based on legal norms to cover the costs of producing collective goods and services, especially in MSME income tax. In this study, there are still taxpayer actors who do not comply with government regulations resulting in the confiscation of assets in Surakarta. This research objective is to analyze the influence of taxation frameworks such as social norms; fairness perspectives; and age on tax morale. The research method used is quantitative research with a random sampling technique. The results of this study indicate that social norms; and fairness perspectives have a significant positive effect on tax morale and age has no influence on the tax morale of Surakarta taxpayers. So from this research, tax morale is influenced by taxpayers with social norms and justice perspectives that make taxpayers obey taxes. With this, it can be identified that in increasing tax morale, it must expect strategies for behavior in the tax system
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