Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Infestasi
Riana Fortunata
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
TAX FAIRNESS PERCEPTION AND TAX COMPLIANCE: STUDI EMPIRIK PADA WAJIB PAJAK ORANG PRIBADI KARYAWAN DI BANDUNG Verani Carolina; Riana Fortunata
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.500

Abstract

This study aims to examine whether perceptions of tax fairness influence on salaried taxpayer compliance. Richardson (2006) indetify tax fairness as an issue that positively impact tax compliance in Hong Kong. Recent research reveal that tax knowledge affects the perception of tax fairness and finally affects Malaysian taxpayers compliance behaviour (Saad, 2010). This research was conducted by questionnaire survey method in salaried taxpayers in Bandung. Regression analysis was used to identify the research variables (tax fairness and tax compliance). The results showed that vertical tax fairness and horizontal tax fairness are significantly affect salaried taxpayers compliance in Bandung.
Co-Authors Verani Carolina