The Effect Of Tax Socialization, Tax Knowledge And Tax Morale On Tax Compliance


  • Sari Rahmawati Master Program in Accounting, Sekolah Tinggi Ilmu Ekonomi STAN-IM, Indonesia



This research is intended to gain insight of the partial and simultaneous influence of tax socialization, tax
knowledge, and tax morale to tax compliance on taxpayer in KPP Pratama, Bandung. This research as a method
of causal explanatory, with linear regression analysis. This research is using questionnaire as an instrument, that
developed according to the theoretical framework, and was considered valid and reliable enough. The population
was the small and middle enterprises in Bandung, on the 2016 year.The sampling used was probabilistic
sampling, using simple random sampling methods.The researcher was using the data from 100 taxpayer randomly
assigned from all Bandung KPP Offices.According to the result of the study, it is found that there is a significant
effect of tax socialization, tax knowledge, and tax morale. Thus, the researcher advises to the KPP and Tax
Directorate, as the governmental body that manages the tax.The organization is advised to routinely uses tax
socialization, tax knowledge, and doing routine training to increase the tax morale, as an effort to increase the
taxpayer’s compliance.


Download data is not yet available.


Adiyati, Tatiek. (2009). The Effect of Tax Socialization on Taxpayer Compliance at KPP Pratama Jakarta

Kebayoran Lama. Journal: UPN Veteran Jakarta

Azwas. Saifuddin. 2013. Research Methods. Yogyakarta: Student Library

Anggraeni Yuningtyas, et al.2013.Factors Affecting Taxpayer Compliance with Income Tax Revenue at the

Semarang Central One Primary Tax Service Office. Diponegoro Journal of Social and Politics.

Allingham, Michael G. and Sandmo, Agnar 1972, ‘Income Tax Evasion: A Theoretical Analysis’, 1 Journal of

Public Economics, 323-338

Anies Basalamah, S, "Organizational Behavior Understanding and Managing Humanities Aspects in

Organizations", 3rd Edition, Our Efforts, Depok, 2004

Adi Nugroho, Rahman, and Zulaikha. 2012. "Factors Affecting the Willingness to Pay Taxes with Awareness of

Paying Taxes as an Intervening Variable (Case Study of Taxes of Individuals Who Do Free Work Registered at

KPP Pratama Semarang Satu)". Diponegoro Journal of Accounting. Vol.1 No 2

Alwi, Hasan. 2007. The Great Dictionary of Indonesian. Jakarta: Balai Pustaka.

Andreoni, J., Erard, B., and Feinstein, J. 1998. Tax Compliance. Journal of Economic Literature, Vol. 36, pp.


Arikunto, Suharsimi. 2006. Research Procedures: A Practical Approach.Jakarta: Rineka Cipta.

International Journal of Educational Research & Social Sciences ISSN: 2774-5406

Ardi Hamzah Izza, Ika Alfi Nur 2009. Ethics of Tax Evasion Religious Perspectives: An Interpretive Study.

National Symposium on Accounting (SNA)-XII Palembang Adiyati .2009. The effect of tax socialization on

compliance. Veteran National Development University Jakarta

Adam Smith, 1759 The Theory of Moral Statements dalam Wardani 2009,"printed for Andrew Millar, in the

Strand; and Alexander Kincaid and J. Bell, in Edinburgh"

Many Celak, SME Taxes will be tightened: Kontan News Data Financial Tools. (January 23, 2015). Accessed


Benno Torgler, 2007, Tax Compliance and Tax Morale: A Theoritical and Empirical Analysis. USA: Edward

Elgar Publishing

Crumbley D. Larry, Friedman Jack P, and Anders Susan B. 1994. Dictionary of Tax Term, New York: Barron’s

Business Guides. p126.

Directorate General of Taxes (19 November 2017) accessed from WWW.PAJAK.GO.ID

Directorate General of Taxes (19 November 2017) accessed from:

Elia Mustikasari 2007. Empirical Study on Corporate Taxpayer Compliance in Processing Industry Companies

in Surabaya. National Symposium on Accounting X. Makassar. Thing. 1-41.

Erard, B. and J. Feinstein 1994. The Role of Moral Sentiments and Audit Perceptions in Tax Compliance. Public

Finance. 49: 70–89

Frey, B. S. and Torgler, B. 2007. Tax Morale and Conditional Cooperation. Journal of Comparative

Economics, Vol. 35, No. 1, pp. 136-159

Ghozali, Imam 2011, Application of multivariable analysis with the IBM SPSS 19 program of the fifth edition.

Semarang Diponegoro University

Gunadi. 2005. The Function of Examination of Tax Compliance Improvement. Indonesian Journal of Taxation,

Vol.4 no.5: p4-9

Graetz, Michael J., Wilde, Louis L., 1985. The economics of tax compliance: Facts and fantasy. National Tax

Journal 38, 355-363.

Hutagaol, John. 2007. Taxation Contemporary Issues, Jakarta: Graha Ilmu

Hidayat, Nur. 2011. Influence of Tax Reform Factors, Internal Control System and Employee Professionalism

on Increasing Tax Acceptance. Dissertation. Doctoral Program of Padjadjaran University, Bandung.

Halla, Martin. 2012. Tax Morale and Compliance Behavior: First Evidence on aCausal Link.

The B.E. Journal of Economic Analysis & Policy, BerkeleyElectronic Press, Vol. 12, No. 1, pp 13-38

Haryadi Sarjono, Winda Julianita (2011) SPSS vs LISREL An introduction to research applications, Salemba

Empat. International Journal of Academic Research in Business and Social Science (15 Mei 2015) diakses

dari :

Jatmiko, Agus Nugroho.2006. The Effect of Taxpayer Attitudes on the Implementation of Fine Sanctions, Fiscus

Services and Tax Awareness on Taxpayer Compliance. Thesis S2 Postgraduate Program, Diponegoro

University.Kondratyev (2000), Morality as a Category of Universe Reality

Kuncoro, M. (2003). Research methods for business and economics. Jakarta: Erlangga Indonesian Ministry of

Finance (17 September 2017) accessed from,

Decree of the Directorate General of Taxes KEP - 30 /PJ/2008, "The programs that have been carried out are

related to extension activities

Kurniawan, Albert. 2011. SPSS Sundry Statistical Analysis Quickly and Easily. Jakarta: Jasakom.

Loo, E. C., Mckerchar M, and Hansford Ann. 2009. Understanding The Compliance Behaviour of Malaysian

Individual Taxpayers Using A Mixed Method Approach. Journal of the Australasian Tax Teachers

Association 4 (1): 181-202.

Lyons, Susan M. (1996). International Tax Glossary, Edisi 3, IBFD Publications BV.

Lusia Rohmawati, Prasetyo, Yuni Rimawati Socialization of Taxation on the Level of Taxpayer Awareness and

Compliance at KPP Pratama Gresik Utara Proceedings of the National Symposium on Taxation 4

Noble Ardi. 2012. Proceedings of the Fourth Pancasila Congress: Yogyakarta.

Mardiasmo. 2016. Taxation. Yogyakarta: Andi Offset

Muhammad Bakhrudin Effendi. (2006). Indonesian Taxation: Bandung.Graha.

Mustafa. 2007. Quantitative Research Process. Jakarta: Issuing Institution. Faculty of Economics, University of

Indonesia. Friedenberg .

Mustafa, Hasan 2007, Journal of Socialization

Nainggalon 2008, How to easily understand accounting Jakarta PPM University of North Sumatra, Medan

Nowak, Norman D. 1973. Tax Administration in Theory and Practice. New York: Praeger Publisher.

International Journal of Educational Research & Social Sciences ISSN: 2774-5406

Natrah Saad 2009 Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ view

Nazir, Mohammad. 2009. Research Methods. Jakarta: Ghalia Indonesia

Nurmantu, Safri. 2005. Introduction to Taxation. Jakarta: Granite.

Nugroho.2012 Factors affecting the willingness to pay taxes with variable ntervening . Diponegoro University


Government Regulation (PP) Number 46 of 2013, concerning income tax on business income

Phillip Doerrenberg and Andreas Peichl 2007, Progressive Taxation and Tax Morale

Phillip Lignier The Managerial Benefits of Tax Compliance: Perception by Small Business Taxpayers Journal

of Tax Research December 2009.

Palil, M. R. 2005. Taxpayers Knowledge: A Descriptive Evidence on Demographic Factors In Malaysia.

European Journal of Social Sciences – Volume 24, Number 1, 2011

Paojan, SE, M. Akt.2013. Public Awareness Still Low Pay Taxes. Cited

Partomo, Tiktik Sartika, (2004) Small and Medium Enterprises and Cooperatives, Working Paper Series No. 9,

Center For Industry and SME Study, Faculty of Economics, Trisakti University,

Regulation of the Minister of Finance of the Republic of Indonesia Number 192/PMK.03/2007

Laws and Regulations regarding General Provisions and Tax Procedures No.28 of 2009

Government Regulation Number 46 of 2013 concerning Income Tax on Income from Business received or

obtained by taxpayers who have a certain gross circulation.

Tax Realization 2016, (17 September 2017) accessed from:

Ritcher Jr. 1987. An Econometrics Analysis of Income Tax Evasion and Its Detection. RAND Journal of

Economics. Vol. 22 No. 1, p. 14 – 35.

Siti.Official, 2014 Taxation and Theory and Case. Jakarta: Salemba Empat

Siti Kurnia Rahayu, & Ely Suhayati. (2010). Taxation, Theory and Technical Calculations. Yogyakarta: Graha


Sony Devano, and Siti Kurni Rahayu, 2006, Taxation: Concepts, Theories, and Issues, One, Jakarta: 2006

Soemitro, Rochmat. 2010. Principles and Basis of Taxation, revised edition, Print of Refika Aditama, Bandung.

Setyaningsih, Titik and Ridwan. 2013. Perceptions of Msme Taxpayers towards the Tendency to Negotiate the

Obligation to Pay Taxes Related to Government Regulation Number 46 of 2013". Proceedings of the National

Symposium on Taxation 4

Sanchez Alm & Dejuan 1995 Cumming et al 2006

Simanjuntak, Timbul.H and Mukhlis, Imam: 2012, Economic Dimensions of Taxation in Economic

Development, Jakarta: Achieve Asa Success.

Siregar, Yuli. Anita. Saryadi, and Listyorini, Sari. 2012. Effect of Fiscus Services and Tax Knowledge on

Taxpayer Compliance. Journal of Business Administration. Volume 1, Number. 1: 1-9.

Indonesian Tax Solutions: providing tax solutions in Indonesia. (May 14, 2015). Accessed from : masikan-or.html

Sugiyono, 2011. Qualitative Quantitative Research Methods and R&D. Bandung: CV. Alphabet

Sugiyono.2012. Business Research Methods. London: Alfabeta.

Susanto, Herry. 2012. Building Taxpayer Awareness and Voluntary Care. (accessed March 1,


Suandy, early. 2008. Tax Law. Jakarta: Salemba Empat.

Tan & Chin –fatt;, Eriksen & Fallan; Harris, (dalam Roshidi, Mustafa & Asri, 2007) The aspect of knowladge

that relates to complience is the general undestanding about taxation regulations and information pertaining to

the opprtunity to evade tax”

Tarjo, 2009. The International Journal of Accounting and Business Society, Complexity and Socialization of

Taxation Rule In Affecting The Taxpayer Accounting Behaviour In Indonesia

Torgler, Benno, 2003, Tax Morale and Institutions, Working Paper No 2003- 9, Basel, Switzerland: Center for

Research in Economics, Management and the Arts

Law No. 16 of 2009 concerning General Procedures and Provisions for Taxation.

Law No. 28 of 2009 concerning General Procedures and Provisions for Taxation

Vitly, Kondratyev, 2000. Morality as a category of Universe Reality, disampaikan pada IUA conference, Aug 4-

, 2000, Wagner College, New York.

Widodo, Widi. 2010. Morality, Culture and Tax Compliance. Bandung: Alfabeta

International Journal of Educational Research & Social Sciences ISSN: 2774-5406

Wijaya Tony, 2009. Analysis of research data using SPSS, Atma Jaya University Yogyakarta.

Waluyo and Wirawan B. Ilyas, 2016. Taxation Indonesia Jakarta Salemba Empat

Widodo, Widi, 2010, Empirical Study of the Theory of Planned Behavior and the Effect of Moral Obligations on

Individual Taxpayer Tax Non-Compliance Behavior Tax Morality

Wulandari Kartika Sari, 2012. Policy Review of Net Income Calculation Norms Based on the Principle of Ease

of Administration and the Principle of Justice, Thesis of the Faculty of Social and Political Sciences.

Zain, Mohammad. 2007. Tax Management. Jakarta: Salemba Empat




How to Cite

Rahmawati, S. . (2022). The Effect Of Tax Socialization, Tax Knowledge And Tax Morale On Tax Compliance. International Journal of Educational Research &Amp; Social Sciences, 3(4), 1623–1629.