Efektivitas Sanksi Moral terhadap Kepatuhan Pajak di Indonesia
Keywords:
Moral sanctions, Tax compliance, Tax morale, Social psychology, Legal philosophyAbstract
This study examines the influence of moral sanctions on tax compliance in Indonesia by integrating perspectives from legal philosophy and social psychology. Despite the extensive implementation of statutory regulations and formal punitive sanctions, levels of tax compliance in Indonesia remain unsatisfactory, indicating that coercive mechanisms alone are insufficient. This study proposes a moral-based approach as a central independent variable in shaping taxpayer behavior, emphasizing internalized moral obligations rather than external enforcement. Using a quantitative survey method, data are collected from individual taxpayers in both urban and non-urban areas to capture variations in social context and normative pressure. The study measures the effects of moral sanctions, prevailing social norms, and perceptions of distributive and procedural fairness on tax compliance behavior. Statistical analysis is employed to identify the relative strength of these factors in influencing voluntary compliance. The findings are expected to contribute to a deeper understanding of noncoercive compliance mechanisms and to provide practical insights for tax authorities in designing policies that foster trust, moral responsibility, and sustainable voluntary tax compliance.
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