Susanti, Lintang Ardhiah (2026) Pengaruh Tax Understanding, Trust in Government, dan Tax Morale terhadap Minat Membayar Pajak Mahasiswa Akuntansi UPN "Veteran" Jawa Timu. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of tax understanding, trust in government, and tax morale on the willingness to pay taxes among undergraduate students of the Accounting Study Program at UPN “Veteran” East Java, both partially and simultaneously. In addition, this study also examines the contribution of each independent variable to the willingness to pay taxes. This study employed a quantitative approach using a survey method. The research population consisted of active undergraduate Accounting students from the 2022–2023 cohorts. The sampling technique used was probability sampling with a simple random sampling method, resulting in 87 respondents based on the Slovin formula calculation. Data were collected through an online questionnaire using a five-point Likert scale. Furthermore, the data were analyzed using multiple linear regression with the assistance of SPSS, along with t-tests and F-tests at a 5% significance level. The results showed that tax understanding and tax morale had a significant effect on the willingness to pay taxes, with significance values of 0.019 and 0.000, respectively. In contrast, trust in government did not have a significant effect, with a significance value of 0.457. Simultaneously, the three independent variables collectively influenced the willingness to pay taxes. These findings indicate that tax knowledge and moral factors play an important role in increasing the willingness to pay taxes, while trust in government has not yet become a primary determining factor.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Lintang Ardhiah Susanti | ||||||||
| Date Deposited: | 02 Jun 2026 02:33 | ||||||||
| Last Modified: | 02 Jun 2026 02:33 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53160 |
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