Assessing Taxpayer Behavior Commitment in Mattering Tax Compliance: The Moderating of Tax Ethics

This study aims to determine the effect of affective commitment, normative commitment, and ongoing commitment to tax compliance with tax ethics as a moderating variable. This research is quantitative research using primary data. This study’s population is individual taxpayers registered at KPP Pratama Kosambi, Tangerang City, Indonesia. The sampling technique used convenience sampling, which obtained a sample of 100 respondents—collecting data using a questionnaire/questionnaire method. The measurement scale used is the Likert scale. The data analysis technique used in this research is a quantitative data analysis using statistical methods. The statistical method used is Partial Least Square (PLS). The results of this study indicate that normative commitment has a significant effect on tax compliance, while affective and ongoing commitments do not affect tax compliance. Tax ethics cannot moderate the relationship between affective, normative, and sustainable commitment to tax compliance.