Research Article
Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer
@INPROCEEDINGS{10.4108/eai.10-10-2023.2342533, author={Ni Putu Budiadnyani Budiadnyani and Putu Pande R. Aprilyani Dewi Aprilyani Dewi and I G A Desy Arlita Desy Arlita and Putu Sri Arta Jaya Kusuma Sri Arta Jaya Kusuma and Luh Ayu Miswa Kartikayanti Miswa Kartikayanti}, title={Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer}, proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia}, publisher={EAI}, proceedings_a={IPSC}, year={2023}, month={12}, keywords={justice trust nationalism tax morale}, doi={10.4108/eai.10-10-2023.2342533} }- Ni Putu Budiadnyani Budiadnyani
Putu Pande R. Aprilyani Dewi Aprilyani Dewi
I G A Desy Arlita Desy Arlita
Putu Sri Arta Jaya Kusuma Sri Arta Jaya Kusuma
Luh Ayu Miswa Kartikayanti Miswa Kartikayanti
Year: 2023
Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer
IPSC
EAI
DOI: 10.4108/eai.10-10-2023.2342533
Abstract
The population under study in this study is the Z generation living in Bali Province, and the research object is tax morale. The golden generation, or Generation Z, will reach a productive age in 2045. The Indonesian State Revenue and Expenditure Budget will rise if it is anticipated that every member of Generation Z will pay taxes. Sampling with a convenience sampling method that is not-probability in nature. There were 230 samples in total that were examined. Using partial least squares, the hypothesis was evaluated at a significance level of 5% (PLS). The analysis's findings that perceptions of justice have a positive effect on tax morale. Tax morale is unaffected by public trust in the government. Perceptions of justice can have a stronger effect on tax morale when accompanied by a sense of nationality. Nonetheless, the impact of government trust on tax morale cannot be mitigated by nationalism.