Islamic Religiosity and Tax Morale: The Case of Self-Employed Taxpayers in Indonesia

Nurul Hidayat

Research output: ThesisDoctoral Thesis

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Abstract

This study investigates the relationship between Islamic religiosity, government legitimacy and tax morale. Tax morale is considered from different perspectives based on the types of motivation that influence taxpayers? attitudes. This study adopts sentiment for Islamic law as a proxy of government legitimacy. It found that Islamic religiosity, strengthened by experiential, ritual, and inter-consequential dimensions, has a significant influence on aspects of tax morale. However, sentiment towards Islamic law intertwined with Islamic politics has a significant effect on increased justification of tax evasion.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • The University of Western Australia
Supervisors/Advisors
  • Sharkey, Nolan, Supervisor
  • Murray, Ian, Supervisor
  • Clare, Joe, Supervisor
Award date2 Sept 2022
DOIs
Publication statusUnpublished - 2022

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