Determining taxpayers' intentions in participating in the tax amnesty program: A mediation analysis of personal norms and moderation of trust in the government
DOI:
https://doi.org/10.54957/educoretax.v6i2.1845Kata Kunci:
Personal Norm, Tax Amnesty, Theory of Planned Behavior, Trust in GovernmentAbstrak
This study analyzes the factors influencing individual taxpayers’ intention to participate in the tax amnesty program by adopting the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF). A survey of 120 respondents in Singaraja City was conducted and analyzed using PLS-SEM. The findings indicate that subjective norms significantly affect intention, both directly and through the mediation of personal norms. Personal norms also reinforce the relationship between subjective norms and intention (mediation effect), while the tested trust in government variable shows no significant influence. Perceived behavioral control and trust in government have no significant direct or interaction effects. These findings suggest that tax policies should emphasize social norm–based education and adaptive communication.
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