Pengaruh keadilan pajak, moral wajib pajak, dan etika uang (money ethics) terhadap kepatuhan wajib pajak

Christy, Priscilla (2025) Pengaruh keadilan pajak, moral wajib pajak, dan etika uang (money ethics) terhadap kepatuhan wajib pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the variables of tax fairness, taxpayer morality, and money ethics influence taxpayer compliance in Palembang City. The theories used in this study are the Theory of Fairness and the Theory of Planned Behavior, with a quantitative approach. The population in this study was MSMEs domiciled in Palembang City, with a sample size of 100 respondents. The analytical technique used was multiple regression analysis using SPSS version 30 to determine the effect of tax fairness, taxpayer morality, and money ethics on taxpayer compliance. The results of this study indicate that the variables of tax fairness, taxpayer morality, and money ethics have no effect on taxpayer compliance. Keywords: Tax Fairness, Taxpayer Morality, Money Ethics, Taxpayer Compliance.

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