Abstract
This study examines how people’s moral and ethical behavior influences tax compliance. The research involved interviews with four taxpayers in East Nusa Tenggara Province. Taxes play a crucial role in funding public services, and their proper collection is vital for community welfare. The study suggests that more than a robust tax system is needed; incorporating moral and cultural values is essential to encourage compliance. The findings reveal that taxpayers adhere to tax obligations not just because of the system but also due to a sense of responsibility for their business sustainability.
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