EXPLORING THE ROLE OF FRAMING IN TAX COMMUNICATION ON INDIVIDUAL TAXPAYER COMPLIANCE: A QUANTITATIVE COMPARATIVE APPROACH

This study investigates how tax message framing influences compliance intention, incorporating tax morale as a mediator and trust in tax authorities as a moderator. Drawing on behavioral and institutional theories, the study adopts a quantitative research approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from 50 university students as prospective taxpayers. Respondents were exposed to different framing scenarios—gain-framed and loss-framed messages—designed to assess cognitive and affective reactions related to tax compliance. The results indicate that tax message framing significantly increases taxpayers’ intention to comply. Furthermore, tax morale partially mediates this relationship, suggesting that internal ethical considerations play a critical role in translating external messages into compliant behavior. In addition, the findings reveal that the effect of framing is significantly stronger among individuals with higher trust in tax authorities, underscoring the importance of institutional credibility. The study contributes to the literature by offering an integrative model that combines cognitive, psychological, and institutional factors in explaining tax compliance. Practically, the findings provide actionable insights for tax authorities to craft more effective communication strategies that emphasize not only message design but also the cultivation of public trust and moral motivation. This research also highlights the importance of targeting young populations in shaping future compliance cultures.