Education, Tax Morale, And Individual Taxpayer Compliance in Indonesia: An Empirical Study from West Sumatra

This study investigates the relationship between education, tax morale, and individual taxpayer compliance in West Sumatra, Indonesia. While prior research has highlighted the cognitive role of education in enhancing compliance and the normative influence of tax morale, evidence regarding their interaction remains limited. Using a quantitative explanatory design, data were collected from 363 individual taxpayers through proportional stratified random sampling across multiple tax offices in West Sumatra. Structural Equation Modeling with Partial Least Squares (PLS-SEM) was employed to test the hypotheses. Results reveal that education and tax morale both exert significant positive effects on compliance. However, tax morale does not significantly moderate the relationship between education and compliance, suggesting that while moral attitudes independently influence compliance, they do not enhance the effect of education. These findings underscore the need for integrated policy approaches that combine educational strategies with initiatives to foster intrinsic tax morale. The study contributes to the literature on tax psychology in emerging economies and provides practical insights for policymakers seeking to improve compliance in regions with persistent challenges such as West Sumatra.