If it is Possible to be Non-Compliant: Why Should it be Compliant?

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.