The tax morale of individual taxpayers in Indonesia
Access Status
Open access
Authors
Parlaungan, Gorga
Date
2017Supervisor
Prof. Dale Pinto
Type
Thesis
Award
PhD
Metadata
Show full item recordFaculty
Business
School
Law
Collection
Abstract
This research investigates the tax morale of individual taxpayers in Indonesia, employing a mixed methodology approach, utilising survey and interviews as the methods in obtaining the data. The results show individual taxpayers in Indonesia have a high level of tax morale, where perceptions of the legal system and sentiment towards tax are statistically significant factors in influencing the level of tax morale. Age, education level, and financial condition are also found to affect tax morale.
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