Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

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  • @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
Ni Putu Budiadnyani Budiadnyani1,*, Putu Pande R. Aprilyani Dewi Aprilyani Dewi1, I G A Desy Arlita Desy Arlita1, Putu Sri Arta Jaya Kusuma Sri Arta Jaya Kusuma1, Luh Ayu Miswa Kartikayanti Miswa Kartikayanti1
  • 1: Universitas Pendidikan Nasional
*Contact email: putubudiadnyani@undiknas.ac.id

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.