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September 10, 2025AKRUAL Jurnal AkuntansiOpen Access

Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness

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Quantitative analysis shows tax understanding and taxpayer morality improve tax compliance, highlighting the role of tax awareness.

Tax compliance positively correlates with tax understanding and taxpayer morality, demonstrating significance.
Overall, higher taxpayer morality leads to greater awareness of tax obligations and better compliance.
Moderation analysis indicates tax awareness influences the relationship between understanding, morality, and compliance.
Data collected from 100 respondents across major cities in Indonesia supports these findings.

Oktris et al. (2024) studied this question.

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