THE ROLE OF KALOSARA-BASED TAX CULTURE AND TAX MORALITY ON MSMEs’ TAX COMPLIANCE

Abstrak

This study investigates the influence of tax morality and Kalosara values-based tax culture on tax compliance among coffee shop entrepreneurs in Kendari City. Kalosara, a cultural system among the Tolaki people, emphasizes justice, cooperation, and unity, potentially reinforcing tax awareness and compliance. Utilizing a quantitative approach, the study surveyed 140 respondents using purposive sampling. Structural Equation Modeling based on Partial Least Squares (PLS-SEM) was employed for analysis. Findings reveal that both tax morality and Kalosara-based tax culture significantly and positively affect tax compliance. Moreover, Kalosara-based tax culture moderates the relationship between tax morality and compliance. The model explains 60.7% of the variance in tax compliance (R2=0.607). These results contribute theoretically by integrating indigenous cultural values into the tax compliance framework and offer practical implications for localized tax policy strategies.