The Ethical Buffer: Moral Reasoning as a Mediator Between Perceived Government Inefficiency and Tax Compliance Intentions Among Taxation Students
Abstract
This study examines whether perceived governmental failure in tax collection and distrust in public fund utilization are associated with taxation students’ future tax compliance intentions, and whether moral reasoning functions as an ethical-cognitive mediator. Using survey data from 208 Indonesian taxation students and Covariance-Based Structural Equation Modeling, we find that adverse institutional perceptions correspond to lower compliance intentions. Moral reasoning shows significant indirect effects, suggesting that ethical judgment can buffer cooperative intent when institutional legitimacy is contested.
Fields of Study & Subjects
Taxation and Compliance Studies
Ethics in Business and Education
Public Policy and Administration Research
Publication details
- Journal / source
- Public Integrity
- Volume
- 28
- Issue
- 6
- Pages
- 881–899
- Publication date
- 24 February 2026
- Language
- EN