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eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in April 2026 (Volume 30, Issue 1) Submit manuscript

Deontological ethics as moderating the relationship between trust determinations and taxpayer intentions on taxpayer compliance

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  • Deontological ethics as moderating the relationship between trust determinations and taxpayer intentions on taxpayer compliance

Ni Luh Gede Mahayu Dicriyani * and Ni Luh Putu Sandrya Dewi

Accounting Department, Faculty of Economics and Business, Mahasaraswati University Denpasar, Bali, Indonesia.
 
Research Article
World Journal of Advanced Research and Reviews, 2024, 24(03), 864-869
Article DOI: 10.30574/wjarr.2024.24.3.3758
DOI url: https://doi.org/10.30574/wjarr.2024.24.3.3758
 
Received on 02 October 2024; revised on 09 December 2024; accepted on 11 December 2024
 
Taxpayer compliance is influenced by the level of trust that arises from within each individual, thus showing obedience to their obligations as taxpayers. The purpose of this study was to examine the relationship between trust and taxpayer intentions on taxpayer compliance by moderating deontological ethics. The object of this research is MSME actors in Bali. The results showed that trust and intention had a significant effect on taxpayer compliance. The effect of trust is considered higher with a path coefficient (0.471) than intention (0.298), although intention is also still seen by respondents as providing benefits in encouraging compliance with tax obligations. The Deontological Ethics variable is considered to significantly moderate / strengthen the effect of trust and intention on Taxpayer Compliance. The higher and better the Deontology Ethics attitude grows in respondents, the stronger the influence of respondents' understanding of trust is higher (path coefficient 0.273) and intentions (0.157) on taxpayer compliance.
 
Trust; Intention; Taxpayer Compliance and Deontological Ethics
 
https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2024-3758.pdf

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Ni Luh Gede Mahayu Dicriyani and Ni Luh Putu Sandrya Dewi. Deontological ethics as moderating the relationship between trust determinations and taxpayer intentions on taxpayer compliance. World Journal of Advanced Research and Reviews, 2024, 24(3), 864-869. Article DOI: https://doi.org/10.30574/wjarr.2024.24.3.3758

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