Measurement Models Tax Compliance, Tax Attitude, Tax Knowledge, Tax System Fairness and Tax Morale

DOI

10.2991/978-94-6463-158-6_5How to use a DOI?

Keywords

Measurement model; confirmatory factor analysis (CFA); tax compliance; tax attitude; tax knowledge; tax system fairness; and tax morale

Abstract

The purpose of this study is to test the indicators used in a model to confirm whether it is true that it can define a construct (variable). The measurement model is carried out by means of confirmatory factor analysis (CFA) on tax compliance, tax attitude, tax knowledge, tax system fairness and tax morale, with the aim of testing the suitability of the hypothesized measurement model on the collected data. Structural Equation Modeling (SEM) is used to determine the truth of the theory with variables or factors that influence it. The results of the measurement model variables of tax compliance, tax attitude, tax knowledge, tax system fairness and tax morale meet the required values of convergent validity and the indicators can reflect the variables of tax compliance, tax attitude, tax knowledge, tax system fairness and tax morale, all The indicator has a standardize loading (SL) value above 0.5 and a CR value greater than 2 which indicates the variable relationship is correct, and all indicators are at the 0.001 level. For the tax compliance variable measured through three indicators, the results obtained standardize loading (SL) 0.625, 0.625, and 0.688, for the tax attitude variable with 4 indicators with standardized loading (SL) results of 0.608, 0.605, 0.590, 0.800, for the tax knowledge variable with 5 indicators have a standardized loading (SL) of 0.600, 0.771, 0.781, 0.688, and 0.684, while the tax system fairness variable measured by 4 indicators produces a standardized loading (SL) of 0.579, 0.728, 0.760, and 0.684, then for the tax morale variable. With 6 indicators produces standardize loading (SL) 0.746, 0.814, 0.578, 0.596, 0.613, and 0.793. And the CFA measurement tax compliance, tax attitude, tax knowledge, tax system fairness and tax morale meet convergent validity and acceptable fit where almost all GOF values for each variable show a better fit, so it can be stated that this measurement model is fit.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yayad Dauna
AU  - Erni Masdupi
PY  - 2023
DA  - 2023/06/26
TI  - Measurement Models Tax Compliance, Tax Attitude, Tax Knowledge, Tax System Fairness and Tax Morale
BT  - Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)
PB  - Atlantis Press
SP  - 41
EP  - 56
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-158-6_5
DO  - 10.2991/978-94-6463-158-6_5
ID  - Dauna2023
ER  -