Pengaruh Tax Understanding, Trust in Government, dan Tax Morale terhadap Minat Membayar Pajak Mahasiswa Akuntansi
DOI:
https://doi.org/10.58192/profit.v5i2.4278Keywords:
Students, Tax morale, Tax Understanding, Trust in government, Willingness to Pay TaxesAbstract
University students’ willingness to pay taxes, as prospective taxpayers, is influenced by various factors, both internal and external. This study aims to examine the role of tax understanding, trust in government, and tax morale in shaping this willingness. A quantitative approach was used in this study via a survey of 87 respondents selected through simple random sampling. Data were collected using an online questionnaire with a five-point Likert scale and analyzed using multiple linear regression. The results of the analysis indicate that tax understanding and tax morale have a significant influence on the willingness to pay taxes, whereas trust in government does not have a significant influence. Nevertheless, collectively, these three variables still influence the willingness to pay taxes, with a coefficient of determination of 37.6%. These findings indicate that internal factors, particularly tax understanding and individual moral values, are more dominant than external factors in shaping the willingness to pay taxes. These research findings are consistent with the Theory of Planned Behavior, which emphasizes that behavioral intentions are influenced by an individual’s cognitive aspects and internal values. The implications of this study suggest that increasing the willingness to pay taxes can be achieved through strengthening tax education as well as fostering awareness and moral values as citizens
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