Factors Affecting Tax Morale: A Systematic Literature Review

The purpose of this study is to conduct a systematic review of factors that may affect tax morale. The researcher conducted a systematic search on reputable electronic data from 2010 to 2024 resulting in 24 studies selected based on inclusion and exclusion criteria using the keyword tax morale. The findings of this study comprehensively present the developments, factors, and future research suggestions related to tax morale. This study offers contributions to research and practice related to improving tax morale conducted in various countries so that it can be used as a consideration for conducting future research in this field...