THE EFFECT OF TAX EDUCATION, TAX AWARENESS AND TAX MORALITY ON TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS

Abstract

This study aims to examine the effect of tax education, tax awareness, and tax morality on individual taxpayer compliance. The population in this study is vocational teachers spread across DKI Jakarta, Indonesia. The reason for choosing teachers as a sample is because the role of educators is very significant to build an awareness of the paradigm of tax compliance from an early age to students. The research method used is a quantitative method, using the Structural Equation Model approach (SEM) based on Partial Least Square (PLS). The results show that tax education, tax awareness, and tax morality have a positive effect on tax compliance KEYWORDS: Tax Education, Tax Awareness, Tax Morality, Tax Compliance