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All Journal JAAF (Journal of Applied Accounting and Finance)
Yesaya Biely Febrian
Accounting Study Program, Faculty of Business President University, Cikarang, Indonesia
Economics, Econometrics & Finance

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Gender, Trust, and Tax Compliance: The Mediating Effect of Fairness Perception Yesaya Biely Febrian; Imas Nurani Islami, S.Pd, M.Sc.
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i2.1244

Abstract

For governments around the world, voluntary tax compliance is critical as they try to minimize budget deficits. In order to boost tax compliance, traditional methods can be expensive to be applied. This study aims to analyze the impact of social factors on the tax compliance intentions of individuals. Supported results were found in a survey of 150 Indonesian taxpayers regarding the effect of social factors on tax compliance. We sum up that gender and trust in government have a significant influence on perception of fairness and perception of fairness on compliance decision. In addition, perception of fairness also succeeded in bridging or mediating gender and trust in government towards compliance decisions. This study might help tax authorities in developing more efficient approaches with less cost to improve taxpayer compliance.
Co-Authors Imas Nurani Islami