INDIVIDUAL TAXPAYER COMPLIANCE: MORAL ASPECT REVIEW IN TAXATION

The purpose of this study was to determine and analyze the influence of account representatives, tax fairness, tax complexity and tax morals on the compliance of taxpayers with tax morals as a moderating variable. The data used are primary and secondary data of population registered in North Makassar Tax Office as many as 43,904 taxpayers. Samples taken amounted to 91 taxpayers using conveniance sampling. The data analysis tool uses SEM PLS version 3.2.7. The results showed that there was a significant influence on the tax fairness and tax morals on tax compliance while the account representative variable and tax complexity did not significantly influence tax compliance. Found a significant relationship to tax morals in moderating the effect of tax fairness on taxpayer compliance while no significant results were found on tax morale in moderating the relationship between account representative variables and tax complexity variables on taxpayer compliance.