TAX COMPLIANCE IN A SOCIAL ENVIRONMENT: THE ROLE OF SOCIAL NORMS, TRUST, AND TAX MORALE FROM A SLIPPERY SLOPE THEORY PERSPECTIVE
DOI:
https://doi.org/10.18623/rvd.v23.6858Palavras-chave:
Tax Compliance, Norms, Trust, Tax MoraleResumo
The objective of this study is to identify the social factors that influence tax compliance. This study focuses on norms, trust in the legal system, and tax morale as determinants of tax compliance. The methodology used in this study is a survey, with a questionnaire as the data collection instrument. The research population consists of individual taxpayers registered at KPP Jakarta Barat. The final sample used in this study comprises 125 respondents. In addition, the sampling technique employed in this study is convenience sampling, and the data analysis is conducted using component-based Structural Equation Modeling (SEM) or Partial Least Squares (PLS) with a first-order construct. The study's results show that descriptive and subjective norms positively affect personal norms. Moreover, personal norms positively affect tax compliance and mediate the relationship between descriptive and subjective norms and tax compliance. However, descriptive norms and subjective norms do not affect tax compliance. Furthermore, personal norms positively affect trust in the legal and tax systems, but this trust, in turn, does not affect tax morale. Nevertheless, tax morale is found to positively affect tax compliance. From a demographic perspective, age and gender do not affect tax compliance, whereas education and income do.
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