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The Influence of Tax Understanding, Tax Morality, and Modernization of the Tax Administration System on the Compliance of Individual Freelance Taxpayers with Socialization as a Moderating Variable

Year: 2025

Type: article

Abstract: This research investigates how tax knowledge, tax morale, and administrative modernization affect compliance among self-employed physicians, with socialization as a moderating factor. A quantitative design was applied, utilizing primary data from online and written questionnaires, involving 87 purposively selected respondents. The results showed that tax understanding, tax morale, and modernization of the tax administration system each had a positive effect on taxpayer compliance. Socialization weakens the influence of tax understanding and tax morale on taxpayer compliance, while socialization strengthens the influence of modernization of the tax administration system on taxpayer compliance.

Source: East Asian Journal of Multidisciplinary Research

DOI: 10.55927/eajmr.v4i8.340

Authors: Indah Tri Yuniati, Ani Kusbandiyah, Bima Cinintya Pratama, Ira Hapsari

Institution: Muhammadiyah University Purwokerto

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4413914636

FWCI:

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Related to: 10