EFFECTS OF TAX KNOWLEDGE, TAX MORALE AND TRUST IN PUBLIC AUTHORITY ON TAX COMPLIANCE AMONG SELF-EMPLOYED INDIVIDUALS IN TUPI, SOUTH COTABATO

Developing the level of taxpayer compliance is still viewed as a key problem in the tax administration service system, and one that needs to be resolved immediately. This study focuses on the effects of tax knowledge, tax morale, and trust in public authority on tax compliance among self-employed individuals in Tupi, South Cotabato. We have used a descriptive research design and purposive sampling. Moreover, Percentage, Frequency and Pearson Correlation were used to analyze our data. Consisting of 45 respondents, it was shown that tax knowledge does not have an influential impact with tax compliance, having a correlation value of 221. On the other side, the study found that there is a link between tax morale and tax compliance. The correlation value between tax morale and tax compliance is the greatest of all the variables offered, which is 489. For the trust in public authority, the results showed that it has a positive effect on tax compliance having a 322 correlation value, Overall, this study concluded that tax knowledge has no significant effect to the level of tax compliance, while tax morale and trust in public authority has a significant impact to the level of tax compliance of self-employed individuals in Tupi, South Cotabato. Hence, in improving tax compliance there is a need to reinforce tax morale and public authorities should build a good social norm.