Institusion
Universitas Sriwijaya
Author
TARIZAH, DHIYA ALFIYAH
Erina, Lili
Subject
HJ2240-5908 Revenue. Taxation. Internal revenue
Datestamp
2023-04-12 03:17:26
Abstract :
This research was motivated by the lack of tax morale of Indonesian citizens. This study aims to see the effect of a sense of security on the tax morale of Indonesian citizens. This study uses quantitative methods that aim to draw conclusions from the hypotheses that have been proposed in this study. The data used is in the form of secondary data taken from the results of the 7th World Value Survey (WVS) website survey. The number of samples in this study was 3,200 (three thousand two hundred) respondents who were citizens of the Republic of Indonesia aged 18 (eighteen) years and over. Data analysis using the help of STATA 17 software. The results showed that a sense of security has a positive and significant influence on the tax morale of citizens, if the sense of security is guaranteed, of course, tax morale will be high, if the sense of security is low, of course, tax morale will be low. The socio-demographic variable that has a positive and significant effect on tax morale is the level of education, if citizens are educated, it will certainly affect their tax morality. The suggestion in this study is that the government and police need to collaborate to ensure the government's sense of security, the government needs to allocate state finances to ensure the security of citizens, and the government needs to equalize education and provide knowledge about taxes.