Individual Satisfaction and Tax Morale: The Perspective of Different Profession in Indonesia

Elisa Tjondro


The purpose of this research is to test the dominant factors that affect satisfaction and tax morale from the perspective of tax consultants and contractors in Indonesia. The factors are the religious commitment, trust to the government agency, the democratic system, perception of other taxpayers. The sample of respondents is 60 tax consultants and 78 contractors in Surabaya-Indonesia. Structural Equation Modelling used in this research with Wrap Partial Least Square as a statistical tool. Our result for tax consultants shows satisfaction and democratic system are the dominant factors that affect tax morale. The results from contractors found religious commitment and the democratic system was proven to be the dominant factors that affect tax morale. This study also found that trust in the government agency has not proved to have an impact on tax morale, for both groups. Factor perception of others taxpayers was proven impact on tax morale, but the effect is small, for both groups respondents. Religious commitment also proved as the dominant factor that affects satisfaction of tax consultants.

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