Abstract:
Tax compliance has always been a matter of concern for researchers but this research was conducted in the field of behavioral finance. The aim of this study was to examine the relation of Independent variables; Willingness to Pay Taxes, Planned Behavior towards Taxes, Compliance Complexity, Tax Knowledge and Fairness Perception, with Dependent variable; Tax Compliance, and a Mediating variable; Tax Morale. A sample of 304 taxpayers was used to test hypothesis. Techniques used included Regression through Process Hayes (Model 4) and Correlation analysis using SPSS. Results suggested that all Independent variables have a positive and significant relation with tax compliance. Moreover, Tax Morale mediates the relationship of all Independent variables with Tax Compliance. Also, Independent variables increase Tax Morale level. Lastly, Tax Morale has a significant relation with Tax Compliance.
