ANALYSIS THE EFFECT OF CORRUPTION TO TAX COMPLIANCE MEDIATING BY TAX MORALE

Abstract

This study aims to determine the effect of corruption on taxpayer compliance using tax morale as mediation. The reasons of the researcher in choose the topic because the tax has a very important role in Indonesia as the main source of income for the government. But the fact is compliance in Indonesia is still low. Therefore, research on factors affecting tax compliance can provide benefits for tax employees in determining strategies in improving taxpayer compliance. This study uses quantitative methods and collected the data from respondents who come from small and medium business owners using questions that are spread online. The data collected is processed using SEM Warp PLS 03 application. Based on the result of the research that has been done, the result of statistical analysis shows if corruption has a significant negative effect on the tax morale of a person, while the tax morph show the positive relationship. From the results of testing of mediation variables, the tax morph mediates an intermediate relationship of corruption and tax compliance in part.