Increasing Tax Morale by Reward and Punishment Mechanism to Support Green Economy and Sustainable Development in the Tax Sector

Taxation is an important source of revenue for a country. Unfortunately, countries by tax system still have problem with tax compliance because low tax morale and low tax sanction enforcement. This condition invites my attention to conduct research related to the effect of tax sanction by combining reward and punishment against tax morale in order to increase tax compliance. Research is undertaken through online survey, As a result, respondents agree toward reward and punishment mechanism in the tax sanction and this mechanism can enhance the tax morale. Therefore, I recommend the implementation of tax sanction in the form of easiness (reward) and uneasiness (punishment) in obtaining public services. It is considered more humane than imprisonment sanction to people, who have contributed to the country by taxes paid and more smooth to increase tax morale, so that the green economy and sustainable developments in the tax sector can be realized.