The Effect of Governance Quality, Institutional Determinants and Tax Knowledge on Tax Morale on Individual Taxpayers in Lampung

Tamara Rizqita; Khairudin

doi:10.55927/ijbae.v5i2.3

Authors

Tamara Rizqita Bandar Lampung University
Khairudin Bandar Lampung University

DOI:

https://doi.org/10.55927/ijbae.v5i2.3

Keywords:

Governance Quality, Institutional Determinants, Tax Knowledge, Tax Morale, Individual Taxpayers.

Abstract

The research examines the impact of governance quality, institutional determinants, tax knowledge on tax morale among individual taxpayers in Lampung Province, Indonesia. Data was gathered via surveys using a quantitative method from 100 individual taxpayers selected using probability sampling with a proportionate stratified random sampling technique. This results show that governance quality, institutional determinants, tax knowledge have positive significant impacts on tax morale. These findings indicate that effective governance, strong institutional credibility, and adequate tax knowledge enhance taxpayers’ intrinsic motivation to comply voluntarily. The project enhances the tax compliance literature by integrating institutional also knowledge-based factors in explaining tax morale and provides policy implications for improving governance practices and taxpayer education.

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