ANALYSIS OF TAX COMPLIANCE: UTILIZING THE THEORY OF PLANNED BEHAVIOR AND COGNITIVE DISSONANCE THEORY APPROACHES
This research aims to investigate the social psychological influence of taxpayers on tax compliance behavior, focusing on individuals' thoughts, emotions, and actions. This study investigates how attitude, subjective norms, and perceived behavioral control affect individuals' tax compliance intention, and how this compliance intention influences tax compliance behavior. The research also examines the role of emotionality and spirituality as moderators between compliance intention and tax compliance behavior. The research employed convenience sampling on Madura Island and gathered 177 respondents. The research employed the Structural Equation Modeling (SEM) technique. This study discovered a notable correlation between attitudes, subjective norms, and perceived behavioral control in relation to compliance intention. The compliance intention does not influence tax compliance behavior. The moderating effect of spirituality also does not enhance the relationship between compliance intention and tax compliance behavior. However, emotionality effectively moderated the relationship between compliance intention and tax compliance behavior. Emotionality can undermine tax compliance behavior due to the taxpayer experiencing hurt feelings or intolerable emotions. This study has significant implications for tax authorities in preserving taxpayers' emotional well-being through a professional manner.
Tax Compliance, Attitude, Subjective Norms, Perceived Behavioral Control, Emotionality, Spirituality.