IMPACT OF TAX MORALS AND TAX CULTURE ON TAXPAYER COMPLIANCE WITH TAX INCLUSION AS MODERATION

Abstract

This study aims to determine the effect of tax morale and tax culture on taxpayer compliance with tax inclusion as a moderating variable. The dependent variable in this study is taxpayer compliance and the independent variables in this study are tax morale and tax culture, and there is a moderating variable in this study is tax inclusion. This research uses quantitative methods. Data collected by questionnaire technique through google form. Respondents in this study were students at Semarang universities, with a sample size of 100 people. The sampling method used in this study was purposive sampling. Data analysis in this study used multiple linear regression and moderation regression analysis with the help of IBM SPSS Statistic 26. The results stated that there was no direct effect of tax morale on taxpayer compliance, and tax culture had an influence on taxpayer compliance. The results also state that tax inclusion as a moderating variable is not able to moderate the independent variable on the dependent variable.