Abstract
The purpose of this study was to examine whether individual taxpayer morality would influence the taxpayer's decision to participate in the tax amnesty program. In this study, morality was measured by three dimensions: 1) moral cognition; 2) moral courage; 3) moral identity. Data were collected by questionnaire and was distributed to 165 respondents. The research hypothesis was tested using binary logistic regression. The result showed that morality has a positive influence on taxpayer's desire to participate in a tax amnesty program. All the control variables also influenced the taxpayer's decision. This study implied that taxpayers with strong morals would try to atone for their past tax sins by utilising the forgiveness given in the form of a tax amnesty. Therefore, this research contributes to a better visualisation of taxpayer's compliance model that can be used by a government to strengthen the level of tax compliance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Public Sector Performance Management
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
