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The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?

Jurnal Dinamika Akuntansi · Vol. 16 No. 1 (2024)

DOI
10.15294/jda.v16i1.1600
ISSN
2502-6224, 2085-4277
Terbit
2024-07-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance. Also, we test the moderating effect of tax literacy on the influence of the relationship between perceived fairness and coercive power on tax compliance. Methods: This research used 199 respondents determined by convenience sampling, snowball sampling technique. Data were analyzed using Partial Least Squares based Structural Equation Modeling (PLS-SEM). Result: We report that legitimacy power, tax morale, and religiosity positively influence tax compliance. On the other hand, coercive power and perceived fairness do not influence tax compliance. Moreover, our study reports that tax literacy has a role in reducing the influence of perceived fairness on tax compliance. Novelty: Our study contributes to expanding literature in two important ways. First, we re-examined the influence of the power of tax authority on tax compliance of university employees who experienced a change in university status from a public university to a state university with legal entity status (PTN-BH)-causing a change in tax rates. Second, we expand the slippery slope framework by proving the role of tax literacy in increasing the influence of the power of tax authority on tax compliance.

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  • Bandung Islamic University
  • State University of Semarang
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Rekan penulisOrganisasiArtikel bersama
Ahmad NurkhinAfiliasi tidak diketahui8
S MartonoAfiliasi tidak diketahui3
Indah Fajarini Sri WahyuningrumAfiliasi tidak diketahui3
Muhammad KhafidAfiliasi tidak diketahui2
FachrurrozieAfiliasi tidak diketahui2
Muhsin MuhsinAfiliasi tidak diketahui2
Abdul RohmanBandung Islamic University2
Fachrurrozie FachrurrozieAfiliasi tidak diketahui2
Magda KumalasariAfiliasi tidak diketahui1
Subowo SubowoAfiliasi tidak diketahui1
Noviana Bekti LestariAfiliasi tidak diketahui1
Niswatun HasanahAfiliasi tidak diketahui1
Ristina SitioAfiliasi tidak diketahui1
Hudzaifah Ibnu Aimar TamirAfiliasi tidak diketahui1
Alifian Nur AdityaAfiliasi tidak diketahui1
Henny MurtiniAfiliasi tidak diketahui1
Fitria Puji AstutiAfiliasi tidak diketahui1
Rizki AzizahAfiliasi tidak diketahui1
Arizal Latif FiatmokoAfiliasi tidak diketahui1
Puji RahayuState University of Semarang1
Gilang Anies SaendyAfiliasi tidak diketahui1
Luki ArsihAfiliasi tidak diketahui1
Dyah Ayu TrihapsariAfiliasi tidak diketahui1
Arfiyadi ArfiyadiAfiliasi tidak diketahui1
Dhanar Dwika NurcahyoAfiliasi tidak diketahui1
Feby Intan TrinandaAfiliasi tidak diketahui1
Zakiyatul MuhandisahAfiliasi tidak diketahui1
Siti NurlaeliyahAfiliasi tidak diketahui1
Andik Dwi SaktiAfiliasi tidak diketahui1
Putri Nur RahmawatiAfiliasi tidak diketahui1
Putra RizkiAfiliasi tidak diketahui1
Mendi Sri HartatiAfiliasi tidak diketahui1
Tuti Dewi RatnaAfiliasi tidak diketahui1
Adhe Eva AndrianaAfiliasi tidak diketahui1
Dian Permana IstiqomahAfiliasi tidak diketahui1
Neni UciatiAfiliasi tidak diketahui1
Ria SafitriAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jda/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?</dc:title>
	<dc:creator xml:lang="en">Anisykurlillah, Indah</dc:creator>
	<dc:creator xml:lang="en">Sugiyat, Junjung</dc:creator>
	<dc:creator xml:lang="en">Mukhibad, Hasan</dc:creator>
	<dc:subject xml:lang="en">synergistic</dc:subject>
	<dc:subject xml:lang="en">tax literacy</dc:subject>
	<dc:subject xml:lang="en">slippery slope framework</dc:subject>
	<dc:subject xml:lang="en">religiosity</dc:subject>
	<dc:subject xml:lang="en">antagonistic</dc:subject>
	<dc:description xml:lang="en">Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance. Also, we test the moderating effect of tax literacy on the influence of the relationship between perceived fairness and coercive power on tax compliance.
Methods: This research used 199 respondents determined by convenience sampling, snowball sampling technique. Data were analyzed using Partial Least Squares based Structural Equation Modeling (PLS-SEM).
Result: We report that legitimacy power, tax morale, and religiosity positively influence tax compliance. On the other hand, coercive power and perceived fairness do not influence tax compliance. Moreover, our study reports that tax literacy has a role in reducing the influence of perceived fairness on tax compliance.
Novelty: Our study contributes to expanding literature in two important ways. First, we re-examined the influence of the power of tax authority on tax compliance of university employees who experienced a change in university status from a public university to a state university with legal entity status (PTN-BH)-causing a change in tax rates. Second, we expand the slippery slope framework by proving the role of tax literacy in increasing the influence of the power of tax authority on tax compliance.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2024-07-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jda/article/view/1600</dc:identifier>
	<dc:identifier>10.15294/jda.v16i1.1600</dc:identifier>
	<dc:source xml:lang="en">Jurnal Dinamika Akuntansi; Vol. 16 No. 1 (2024)</dc:source>
	<dc:source>2502-6224</dc:source>
	<dc:source>2085-4277</dc:source>
	<dc:source>10.15294/jda.v16i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jda/article/view/1600/1127</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Jurnal Dinamika Akuntansi</dc:rights>
</oai_dc:dc>