纳税教育、纳税意识和纳税道德对纳税人纳税遵从的影响

Dewi Widiasri, Agustin Fadjarenie
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引用次数: 0

摘要

本研究旨在探讨纳税教育、纳税意识和纳税道德对纳税人遵纪守法的影响。本研究的调查对象是印度尼西亚雅加达地区的职业教师。之所以选择教师作为样本,是因为教育工作者在从小培养学生的纳税遵从意识方面发挥着非常重要的作用。采用的研究方法是定量方法,即基于部分最小平方(PLS)的结构方程模型法(SEM)。结果表明,税收教育、纳税意识和纳税道德对纳税遵从有积极影响关键词:税收教育 纳税意识 纳税道德 纳税遵从
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE EFFECT OF TAX EDUCATION, TAX AWARENESS AND TAX MORALITY ON TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS
This study aims to examine the effect of tax education, tax awareness, and tax morality on individual taxpayer compliance. The population in this study is vocational teachers spread across DKI Jakarta, Indonesia. The reason for choosing teachers as a sample is because the role of educators is very significant to build an awareness of the paradigm of tax compliance from an early age to students. The research method used is a quantitative method, using the Structural Equation Model approach (SEM) based on Partial Least Square (PLS). The results show that tax education, tax awareness, and tax morality have a positive effect on tax compliance KEYWORDS: Tax Education, Tax Awareness, Tax Morality, Tax Compliance
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