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

OKTARI, SUMITA and Erina, Lili (2024) PENGARUH NILAI – NILAI EKONOMI TERHADAP MORAL PAJAK WARGA NEGARA REPUBLIK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

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

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak, Moral, Ekonomi, Nilai-nilai, Indonesia
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Sumita Oktari
Date Deposited:	26 Mar 2024 08:01
Last Modified:	26 Mar 2024 08:01
URI:	http://repository.unsri.ac.id/id/eprint/142586

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