Reproduction of the Concept of Tax Morale Based on Procedural Justice to Improve Indonesia's Voluntary Tax Compliance
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Abstract
This study discusses the reconstruction of the concept of tax morale based on procedural justice to improve voluntary tax compliance in Indonesia. Tax morale is understood as the intrinsic motivation of taxpayers in fulfilling their tax obligations. The research approach uses normative legal methods with a conceptual and legislative approach. The results indicate that procedural justice, transparency, accountability, and the quality of tax authorities' services influence increased voluntary compliance.
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References
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