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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Al-Wijdan : Journal of Islamic Education Studies Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal Revenue : Jurnal Ilmiah Akuntansi MAHESA : Malahayati Health Student Journal Jurnal ABM Mengabdi International Journal of Engagement and Empowerment (IJE2) Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Midwifery and Health Sciences Jurnal Pengabdian Kepada Masyarakat JURNAL KAJIAN PENDIDIKAN DAN CAKRAWALA PEMBELAJARAN
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Journal : EL-MUHASABA

THE EFFECT OF TRUST TO GOVERNMENT, MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR Muslichah, Muslichah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.098 KB) | DOI: 10.18860/em.v1i1.1881

Abstract

The aim of this study is to examine the direct and indirect effect of  trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in  East Java.  The respondents of the study are business taxpayers. Fourty three taxpayers participated in this study. The findings of this study show that: (1)  the direct effect trust to government on taxpayer compliance behavior is  positive and significant (2)  the indirect effect of trust to government on taxpayer compliance behavior through moral obligation is positive and significant (3) the indirect effect of trust to government on taxpayer compliance behavior through costs of compliance is  insignificant. This study contribute not only to the research literature but also to help government to develop strategies toward improving compliance. Keywords: trust to government, moral obligation, compliance costs, compliance  behavior.
Co-Authors Abdul Kadir Usry Abdullah, Rose Amin, Aminul Anang Amir Kusnanto Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Arniati, Tutik Asrori, Sobikhul Bayu Aji Kurniawan Bimantaka, Dea Amanda Bunyamin Bunyamin Bunyamin Bunyamin Cindy O. Pangemanan Devi Dwi Rahmawardani Dimas Junior Djoko Sugiono Dwi Susanti Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda Fernandhytia Fernanda, Hadiana Galuh Asri Pratiwi Graha, Vina Satya Hanifah, Rosa Hariyanto Hariyanto Hedher Tuakia Hernani, Anggit Indirayani, Triana Kastelia Azaria Kurniawan, Joshua Kusnanto, Anang Amir Kusrini, Henni lail, nurul husnul Lidia Andiani Lidia Andiani Lidia Andiani Lubis, Rita Mahdalena Mirza, Chafif Moh. Syadeli Mohamed Bashir Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muniroh, Muniroh Nirmah, Febriani Wahidatun Nunung Nurastuti Nurul Fajar Oniber Subana Hauteas Prajoga, Uke Putri Azzahroh Putri Rundulemo Rahmayanti, Arini Restinah, Anjar Rina Irawati Rundulemo, Putri Samuel Halim Selsa Kurniawati Putri Siburian, Claranita Silferia, Silferia Siti Munfaqiroh Siti Munfariqoh Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Surtini, Surtini Susetyo Dimas Wardhana Titin Rustini, Titin Tutik Arniati Uke Prajoga Uke Prayoga Uke Prayoga Usry, Abdul Kadir Wijaya, Dean Ascha Yohanes Firmansyah Youdisanita Lering, Gabriela Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra