The Influence of Tax Understanding, Tax Morality, and Modernization of the Tax Administration System on the Compliance of Individual Freelance Taxpayers with Socialization as a Moderating Variable

Abstract

This research investigates how tax knowledge, tax morale, and administrative modernization affect compliance among self-employed physicians, with socialization as a moderating factor. A quantitative design was applied, utilizing primary data from online and written questionnaires, involving 87 purposively selected respondents. The results showed that tax understanding, tax morale, and modernization of the tax administration system each had a positive effect on taxpayer compliance. Socialization weakens the influence of tax understanding and tax morale on taxpayer compliance, while socialization strengthens the influence of modernization of the tax administration system on taxpayer compliance.