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

Nurul Hidayat

doi:10.26182/peat-cm41

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

Nurul Hidayat

UWA Law School

Research output: Thesis › Doctoral 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 language	English
Qualification	Doctor of Philosophy
Awarding Institution	The University of Western Australia
Supervisors/Advisors	Sharkey, Nolan, Supervisor Murray, Ian, Supervisor Clare, Joe, Supervisor
Award date	2 Sept 2022
DOIs	https://doi.org/10.26182/peat-cm41
Publication status	Unpublished - 2022

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THESIS - DOCTOR OF PHILOSOPHY - HIDAYAT, Nurul - 2022
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Cite this

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AB - 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.

KW - Tax morale

KW - Islamic religiosity

KW - Government legitimacy

KW - Islamic law

KW - Intrinsic motivation

KW - Extrinsic motivation

KW - Zakat

KW - Tax evasion

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M3 - Doctoral Thesis

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

Abstract

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