The Influence of Family Ties and Trust in Government on Tax Compliance With Tax Morality as a Moderating Variable (Study on Undergraduate Accounting Students in Yogyakarta)

Abstract

This research aims to analyze the factors that influence family ties and trust in government on tax compliance, with tax morality as a moderating variable. The variables used in this study include independent variables that refer to family ties and trust in government, dependent variables that refer to tax compliance, and tax morality as a moderating variable. This research used a questionnaire survey for active undergraduate students majoring in accounting in the Yogyakarta class of 2020-2023. The total sample in this study included 152 students who have taken or are taking taxation courses. The statistical tool used to test the hypothesis in this study is PLS software. The results of this study indicate that family ties and trust in government positively influence tax compliance, tax morality strengthens the influence of family ties and trust in government on tax compliance, and tax morality positively influences tax compliance.