THE INFLUENCE OF MORALITY RELATING TO THE WILLINGNESS OF THE TAXPAYER PARTICIPATING IN TAX AMNESTY PROGRAM (CAUSAL STUDY ON INDIVIDUAL TAXPAYERS IN SUKABUMI CITY)

Abstract

The purpose of this study is to examine the factor that will influence the decision of the taxpayer in participating in the tax amnesty program. Morality became the factor tested in this study. It measured by three dimensions, namely moral cognition, moral courage, and moral identity. The researcher also added age, gender, educational level and income level as the control variable. This study is a quantitative study using primary data. Questionnaires were distributed to the individual taxpayer in Sukabumi. The questionnaires consisted of three sections and were distributed to 175 respondents. Results from the questionnaire were tested using Binary Logistic Regression. The results obtained show that out of 175 samples, only 165 samples can be used. These results show that morality has a positive influence in influencing the taxpayer's desire to participate in a tax amnesty program. The R square shows that equal to 92,7 percent of the taxpayers' desire to participate in the tax amnesty program is influenced by the taxpayer's morality.