Title: Taxpayers' morality and tax amnesty participation (survey on the individual taxpayer in Sukabumi, West Java, Indonesia)

Authors: Laxmi Kusuma Wardhani; Arie Pratama

Addresses: Faculty of Business, President University, Indonesia ' Accounting Department, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia

Abstract: The purpose of this study was to examine whether individual taxpayer morality would influence the taxpayer's decision to participate in the tax amnesty program. In this study, morality was measured by three dimensions: 1) moral cognition; 2) moral courage; 3) moral identity. Data were collected by questionnaire and was distributed to 165 respondents. The research hypothesis was tested using binary logistic regression. The result showed that morality has a positive influence on taxpayer's desire to participate in a tax amnesty program. All the control variables also influenced the taxpayer's decision. This study implied that taxpayers with strong morals would try to atone for their past tax sins by utilising the forgiveness given in the form of a tax amnesty. Therefore, this research contributes to a better visualisation of taxpayer's compliance model that can be used by a government to strengthen the level of tax compliance.

Keywords: morality; tax; tax amnesty; tax compliance; Indonesia; individual taxpayer; Indonesia.

DOI: 10.1504/IJPSPM.2022.126228

International Journal of Public Sector Performance Management, 2022 Vol.10 No.2/3, pp.164 - 181

Received: 09 May 2019
Accepted: 21 Nov 2019
Published online: 18 Oct 2022 *

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