The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation
This study investigates the factors influencing taxpayer compliance, using tax morale as a mediating variable. A quantitative approach was employed, utilizing primary data gathered through questionnaires. The sample consisted of 280 small and medium-sized enterprise (SME) taxpayers from Surabaya, Si...
| Published in: | Public and Municipal Finance |
|---|---|
| Main Authors: | Supriyati, Indah Hapsari, Joicenda Nahumury |
| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2024-11-01
|
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21117/PMF_2024_02_Supriyati.pdf |
Similar Items
Does Tax Morale Able to Moderate the Relationship Between Perceptions of Corruption and Taxpayer Compliance?
by: Subhan Subhan, et al.
Published: (2023-08-01)
by: Subhan Subhan, et al.
Published: (2023-08-01)
The Influence of Taxpayer Moral Obligations, Taxpayer Financial Conditions, and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Taxes (Study at the South Surabaya Samsat Joint Office)
by: Aprilia Muslimah, et al.
Published: (2024-12-01)
by: Aprilia Muslimah, et al.
Published: (2024-12-01)
Tax compliance behavior of taxpayers in Ethiopia: A review paper
by: Esmael Abdu, et al.
Published: (2023-12-01)
by: Esmael Abdu, et al.
Published: (2023-12-01)
Factors Affecting MSMEs Taxpayer Compliance
by: Vallery Seannanda, et al.
Published: (2025-03-01)
by: Vallery Seannanda, et al.
Published: (2025-03-01)
Tax Knowledge and Service Quality to Motor Vehicle Taxpayer Compliance
by: Mario Fransisco Adikur, et al.
Published: (2022-10-01)
by: Mario Fransisco Adikur, et al.
Published: (2022-10-01)
THE INFLUENCE OF TAXPAYER AWARENESS, AND TAXATION SOCIALIZATION ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN THE CITY OF PROBOLINGGO
by: Fernando Yorhans Soetomo, et al.
Published: (2024-07-01)
by: Fernando Yorhans Soetomo, et al.
Published: (2024-07-01)
Determinants Affecting Taxpayer Compliance
by: Nela Safelia, et al.
Published: (2023-05-01)
by: Nela Safelia, et al.
Published: (2023-05-01)
Factors Affecting MSME Taxpayer Compliance: Tax Sanctions As Moderation
by: Fitrini Mansur, et al.
Published: (2023-01-01)
by: Fitrini Mansur, et al.
Published: (2023-01-01)
The Difference of Enterprises Taxpayers Compliance after Tax Amnesty
by: Dona Fitria, et al.
Published: (2019-03-01)
by: Dona Fitria, et al.
Published: (2019-03-01)
ANALYSIS OF THE EFFECT OF TAXATION KNOWLEDGE, TAXPAYER AWARENESS, TAXATION SOCIALIZATION, TAX SANCTIONS, AND E-FILLING ON TAXPAYER COMPLIANCE (Empirical Study at the Primary Tax Office in Jepara Regency, Central Java)
by: Suyatmin Waskito Adi, et al.
Published: (2022-12-01)
by: Suyatmin Waskito Adi, et al.
Published: (2022-12-01)
Tax Compliance Challenge through Taxpayers’ Typology
by: Hana Paleka, et al.
Published: (2023-08-01)
by: Hana Paleka, et al.
Published: (2023-08-01)
Impact Corporate Taxpayer Compliance On Tax Revenue Growth With Tax Audit Moderation
by: Muhammad Yamin Noch, et al.
Published: (2024-09-01)
by: Muhammad Yamin Noch, et al.
Published: (2024-09-01)
The Influence of Understanding Taxation and Tax Sanctions on MSME Taxpayer Compliance in Bengkong District
by: Hanafi Siregar, et al.
Published: (2024-05-01)
by: Hanafi Siregar, et al.
Published: (2024-05-01)
The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study
by: I Putu Hendra Martadinata, et al.
Published: (2023-01-01)
by: I Putu Hendra Martadinata, et al.
Published: (2023-01-01)
The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance
by: Firna Muflihani, et al.
Published: (2021-11-01)
by: Firna Muflihani, et al.
Published: (2021-11-01)
Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy
by: Selviana Lelan Naitili, et al.
Published: (2022-03-01)
by: Selviana Lelan Naitili, et al.
Published: (2022-03-01)
Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions
by: Indra Pahala, et al.
Published: (2022-03-01)
by: Indra Pahala, et al.
Published: (2022-03-01)
Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance
by: Michael J. Salé, et al.
Published: (2021-03-01)
by: Michael J. Salé, et al.
Published: (2021-03-01)
Voluntary Compliance Program for Taxpayers in the Republic of Moldova
by: Nadejda BERGHE
Published: (2025-04-01)
by: Nadejda BERGHE
Published: (2025-04-01)
Voluntary Compliance Program for Taxpayers in the Republic of Moldova
by: Nadejda BERGHE, Dr.
Published: (2023-01-01)
by: Nadejda BERGHE, Dr.
Published: (2023-01-01)
The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons
by: Yana Hendayana, et al.
Published: (2023-09-01)
by: Yana Hendayana, et al.
Published: (2023-09-01)
THE EFFECT OF TAX COLLECTION EFFECTIVENESS AND THE USE OF TAPPING BOXES ON RESTAURANT TAXPAYER COMPLIANCE IN PADANG CITY
by: Popi Fauziati, et al.
Published: (2024-11-01)
by: Popi Fauziati, et al.
Published: (2024-11-01)
The Influence of Tax Knowledge, Activeness of Village Parties, and Tax Sanctions on Taxpayers' Non-Compliance in Paying Land and Building Tax
by: Hastin Tri Utami, et al.
Published: (2023-12-01)
by: Hastin Tri Utami, et al.
Published: (2023-12-01)
Knowledge of Fraud and Taxpayer Compliance
by: Sigit Handoyo, et al.
Published: (2017-09-01)
by: Sigit Handoyo, et al.
Published: (2017-09-01)
The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs)
by: Scheilla Aprilia Murnidayanti, et al.
Published: (2023-04-01)
by: Scheilla Aprilia Murnidayanti, et al.
Published: (2023-04-01)
Determinants of Taxpayer Compliance (Case Study at the Primary Tax Office of Serang Regency, Banten Province)
by: M. Fadhly, et al.
Published: (2025-08-01)
by: M. Fadhly, et al.
Published: (2025-08-01)
Determinants of taxpayer compliance in Islamic micro small medium enterprises
by: Wiwik Tiswiyanti, et al.
Published: (2022-10-01)
by: Wiwik Tiswiyanti, et al.
Published: (2022-10-01)
Tax Digitalization and Justice with Taxpayer Compliance and the Mediating Role of Tax Awareness
by: Supriyati Supriyati, et al.
Published: (2025-07-01)
by: Supriyati Supriyati, et al.
Published: (2025-07-01)
The Effect of the Motor Vehicle Tax Amolishment and Payment Ease Program on Taxpayer Compliance (West Surabaya Samsat)
by: Avariano Yusuf Ardiansyah, et al.
Published: (2025-03-01)
by: Avariano Yusuf Ardiansyah, et al.
Published: (2025-03-01)
Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria
by: Lawan Yahaya, et al.
Published: (2018-05-01)
by: Lawan Yahaya, et al.
Published: (2018-05-01)
Extent of Rental Income Tax Compliance by Taxpayers’ in Zambia: Case of Residential Properties in Kitwe City
by: Anthony Mushinge, et al.
Published: (2021-05-01)
by: Anthony Mushinge, et al.
Published: (2021-05-01)
Individual taxpayer’s compliance during Covid-19 pandemic
by: Umi Sulistiyanti, et al.
Published: (2023-07-01)
by: Umi Sulistiyanti, et al.
Published: (2023-07-01)
THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA
by: Ratnadi N.M.D., et al.
Published: (2019-11-01)
by: Ratnadi N.M.D., et al.
Published: (2019-11-01)
Impact of Understanding Tax Regulations, Fiscus Service Quality, and Tax Sanctions on Taxpayer Compliance Moderated by Risk Preference
by: Hali Halimah, et al.
Published: (2024-10-01)
by: Hali Halimah, et al.
Published: (2024-10-01)
TAX REFORM IN THE PERFORMANCE OF TAX OFFICERS AND ITS IMPLICATIONS ON TAX COMPLIANCE IN THE PERCEPTION OF TAX PAYERS?
by: Febrian Kwarto, et al.
Published: (2019-06-01)
by: Febrian Kwarto, et al.
Published: (2019-06-01)
The Influence of Income Level, Self-Assessment System, and Tax Literacy on MSME Taxpayer Compliance
by: Monika Verliana Sunarti, et al.
Published: (2025-03-01)
by: Monika Verliana Sunarti, et al.
Published: (2025-03-01)
Changing the relationship between tax administration and taxpayers: Horizontal monitoring in the Netherlands
by: Stojanović Snežana R.
Published: (2016-01-01)
by: Stojanović Snežana R.
Published: (2016-01-01)
The Impact of E-Filing and Digital Tax Administration on Taxpayer Compliance in Emerging Economies: Evidence from Lombok
by: Restu Bagus P, et al.
Published: (2025-10-01)
by: Restu Bagus P, et al.
Published: (2025-10-01)
Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance
by: Silviu Gabriel Szentesi, et al.
Published: (2023-12-01)
by: Silviu Gabriel Szentesi, et al.
Published: (2023-12-01)
Responsive tax administration model and tax compliance
by: A. V. Demin
Published: (2022-06-01)
by: A. V. Demin
Published: (2022-06-01)
Similar Items
-
Does Tax Morale Able to Moderate the Relationship Between Perceptions of Corruption and Taxpayer Compliance?
by: Subhan Subhan, et al.
Published: (2023-08-01) -
The Influence of Taxpayer Moral Obligations, Taxpayer Financial Conditions, and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Taxes (Study at the South Surabaya Samsat Joint Office)
by: Aprilia Muslimah, et al.
Published: (2024-12-01) -
Tax compliance behavior of taxpayers in Ethiopia: A review paper
by: Esmael Abdu, et al.
Published: (2023-12-01) -
Factors Affecting MSMEs Taxpayer Compliance
by: Vallery Seannanda, et al.
Published: (2025-03-01) -
Tax Knowledge and Service Quality to Motor Vehicle Taxpayer Compliance
by: Mario Fransisco Adikur, et al.
Published: (2022-10-01)
