TAX MORALE AS A PILLAR OF GOOD GOVERNANCE: AN ANALYSIS OF PERCEIVED FAIRNESS, TAX SYSTEM, AND TRUST IN GOVERNMENT
DOI:
https://doi.org/10.18623/rvd.v22.n2.3207Keywords:
Tax System, Tax Morale, Trust in Government, Tax Compliance, SDG16Abstract
Objective: This study looks at why people pay taxes, focusing on fairness, the tax system, and trust in the government. It aims to find out what makes people follow tax laws, which helps with Sustainable Development Goal 16, about peaceful, fair, and strong organizations. Theoretical Framework: This research uses the Theory of Planned Behavior to understand taxpayer behavior. The theory says that beliefs, social norms, and control influence actions like tax compliance. Relating to SDG 16, the study shows that fair and transparent institutions are key to effective governance. Method: This study used a quantitative approach to see how fairness and the tax system affect how willing future taxpayers are to pay taxes. It also looked at how much trust in the government matters. Result and Discussion: The study reveals that the perceived fairness of the tax system and its specific rules significantly impact people's willingness to pay taxes. Trust in the government can not moderate the connection between perceived fairness and Tax System on tax morale. Research Implications: This study helps us better understand what makes people willing to pay taxes. It shows that it's important for the tax system to seem fair and open, and for people to trust the government, to get more people to pay their taxes. Originality/Value:This study explains what makes future taxpayers in Indonesia willing to pay taxes. The results suggest ways for policymakers to improve tax systems and increase public trust, which is key to achieving SDG 16's goals for good governance.
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