The Influence of Perceptions of Fairness, Nationalism, and Trust in the Government on the Tax Morale of Millennials in Makassar City

Abstract

This study aims to analyze the influence of perceptions of justice, nationalism, and trust in the government on the tax morale of the millennial generation in Makassar City. This study uses a quantitative approach with an associative research type. Data were collected through questionnaires from 100 millennial taxpayer respondents in Makassar City and analyzed using multiple linear regression with the help of SPSS. The results show that perceptions of justice, nationalism, and trust in the government simultaneously influence tax morale. Partially, perceptions of justice have a negative effect, while nationalism and trust in the government have a positive effect on tax morale. These findings suggest that increasing nationalism and trust in the government can strengthen the tax morale of the millennial generation