The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Abstract

The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness. The research method used is quantitative with data collection techniques through questionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. The results of the sample obtained are 180 respondents with the status of Taxpayers. The sample was tested for validity and reliability testing and tested the hypothesis through the Smarts PLS software application. The results of hypothesis testing prove that there is a significant direct effect on nationalism and tax morale on tax awareness, a significant direct effect on tax awareness on taxpayer compliance, and a significant indirect effect on nationalism and tax morale attitudes on taxpayer compliance. Tax through tax awareness. From this research it can be concluded that when the Government will. To increase tax awareness, the first strategy that must be improved is tax morale, then the attitude of nationalism. And to increase taxpayer compliance through tax awareness, the first strategy that must be improved is tax morale, then nationalism.