In everyday life we have principles such as notcheating during exams, not manipulating research data and so on. Likewise, in taxation, an example of tax morals to taxpayer compliance is the level of tax morale that grows from oneself from the motivation to have a desire to pay taxes is still low, one of the factors that will support the coercion of large tax penalties makes a person motivated to pay taxes even though they feel heavy. The moral level of the tax determines the degree of compliance of a person with tax regulations. The trust factor in the legal and taxation system plays an important role in improving the morale of taxation. Tax morale also refers to a person’s willingness to comply with and pay taxes, thus contributing voluntarily to the provision of public goods (Torgler and Schneider, 2005).
The definition of tax morals according to experts as follows g reetz and Wide (1985) concludes that tax morals are ethics that measure how far the level of commitment of the taxpayer or the liability obligations of citizens comply with the tax rules. Frey (1997) introduced the existence of a moral tax or also called the intrinsic motivation of the individual to act, which is based on values influenced by cultural norms. According to Togler, the moral of taxes is an intrinsic motivation to comply with and pay taxes so as to contribute voluntarily to the provision of public goods. According to Hurlock moral is behavior that corresponds to the moral code of a social group. Morals themselves mean ordinances, customs, and customs. Moral behavior is controlled the concept of moral concepts or rules of behavior that have become habitual for members of a culture. According to Chaplin (2006) moral refers to morals that are in accordance with social regulations, or concern the laws or customs that govern behavior.
- Aini, A.O, J. Budiman and P. Wijayanti. (2014). Taxpayer Compliance of Manufacturing Companies in Semarang in a Professional Tax Perspective. Journal of Infestation, 10 (1), p. 10. 22-35.
- Artha, K.G.W. and P.E. Setiawan. (2016). Effect of Moral Obligations, Service Quality, Tax Sanctions on Taxpayer Compliance in North Badung KPP. E-Journal of Accounting, Udayana University, 17 (2), 913-937.
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