Pengaruh tax equity terhadap tax compliance melalui trust in government

https://doi.org/10.35912/jakman.v1i3.19
Published: Jun 1, 2020

Abstract:

Purpose: This research aims to examine the effect of tax equity on tax compliance through trust in government.

Research methodology: 102 respondents of Podomoro University students and Central Park Mall Visitors with purposive sampling and SEM-PLS method..

Results: This result indicate that tax equity have a positive effect on trust in government and tax compliance. Last, trust in government have a positive effect on tax compliance.

Limitations: This research was only assessed based on personal taxpayer’ perspectives.

Contribution: This research shows level of taxpayer’ trust become main indicator for tax compliance.

Keywords: Tax awareness, Tax identity, Exchange fairness, Trust in government, Tax compliance

Keywords:
1. Tax awareness
2. Tax identity
3. Exchange fairness
4. Trust in government
5. Tax compliance
Authors:
1 . Viona Margaretha
2 . Friska Olivia Chandra
3 . Meco Sitardja
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How to Cite
Margaretha, V., Chandra, F. O., & Sitardja, M. (2020). Pengaruh tax equity terhadap tax compliance melalui trust in government. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(3), 155–168. https://doi.org/10.35912/jakman.v1i3.19
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Issue & Section
Vol. 1 No. 3 (2020): Juni
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