Title:
DOES MORAL PRINCIPLES AND ETHICAL BEHAVIOUR INFLUENCE INDONESIAN TAXPAYER PREFERENCE TO PARTICIPATE IN TAX AMNESTY PROGRAMS?

Authors:
Ponty SP Hutama, Rahmawati, Payamta, Djuminah, Indonesia

Abstract:

The purpose of this study is to prove the influence of moral principles and ethical perceptions adopted by taxpayers on taxpayers' preferences in the Tax Amnesty (TA) program run by the Government of the Republic Indonesia which ends on March 31, 2017. This study suspects that there is an influence on behavioural values and ethical perceptions that influence taxpayers' decisions to follow or not follow the TA program. Research on the behaviour of taxpayers who study "why taxpayers are compliant" still needs much research, considering research that examines "why taxpayers are not compliant" is becoming mainstream, especially in developing countries like Indonesia. The result is that moral principles affect the taxpayer's preference to join the TA program. The ethical perception of taxpayers on tax evasion has a significant effect also on the taxpayer's decision to join or not to join the TA program. Taxpayers who consider unethical tax evasion have a preference to choose to join the TA program.