Distributive justice, fiscal transparency, and tax authority power: Their influence on ethical perceptions of tax evasion, moderated by religiosity
Keywords:
Ethical Perception of Tax Evasion, Distributive Justice, Fiscal Transparency, Tax Authority Power, ReligiosityAbstract
This study aims to empirically examine ethical perceptions of tax evasion among MSME taxpayers by investigating the influence of distributive justice, fiscal transparency, and tax authority power, while also analyzing the moderating role of religiosity on these relationships. This study adopts a quantitative approach. The sample was determined using a cluster random sampling technique, with a minimum sample size calculated through the Slovin formula, resulting in a requirement of at least 100 respondents. Data were collected via a questionnaire survey involving 138 MSME taxpayers across Bali Province. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0 software to examine both direct effects and moderating relationships among latent variables. The results indicate that distributive justice, fiscal transparency, and tax authority power have a significant negative effect on ethical perceptions of tax evasion. Furthermore, religiosity was found to positively moderate the relationships between distributive justice, fiscal transparency, and tax authority power with ethical perceptions of tax evasion. The findings of this study are expected to enhance the moral awareness of MSME taxpayers in fulfilling their tax obligations ethically. Future research is encouraged to explore additional variables such as public trust, quality of tax services, or prevailing social norms, and to broaden the research context and approach for a more comprehensive understanding.
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