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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi dan Pajak KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Community Development Journal: Jurnal Pengabdian Masyarakat MALIA: Journal of Islamic Banking and Finance Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review JAKED Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Akuntansi, Audit dan Aset (AAA) Journal of Governance and Policy Innovation (JGPI) Global Abdimas: Jurnal Pengabdian Masyarakat The Community Engagement Journal Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indo-Fintech Intellectuals: Journal of Economics and Business GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Penelitian Pendidikan Indonesia Celebes Journal of Community Services Musyawarah: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Terapan Jurnal Pengabdian Masyarakat Inovasi Indonesia
Syaikhul Falah
Universitas Cenderawasih
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Transportation Other

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Journal : Journal of International Conference Proceedings

 1 
The Effect of Trust in Government and Perceptions of Tax Justice on Tax Compliance with Job Type as Moderation (Empirical Study on Individual Taxpayers Registered at Jayapura Primary Tax Service Office) Tuhumena, Ruland; Falah, Syaikhul; Salle, Hesty T.
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2661

Abstract

This study aims to analyze and provide empirical evidence of the effect of trust in government and perceptions of tax justice on tax compliance with job type as moderation at the Jayapura Primary Tax Service Office. The population in this study amounted to 100 respondents with the sampling method, namely non-probability sampling with convenience sampling technique. The data analysis method used is the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method. The test results of this study indicate that: 1) trust in government has a positive and significant effect on tax compliance, perceptions of tax justice have a positive and significant effect on tax compliance, 3) job type has not been able to moderate the effect of trust in government on tax compliance, and 4) job type has not been able to moderate the effect of perceptions of tax justice on tax compliance.
The Effect of Trust in Government and Perceptions of Tax Justice on Tax Compliance with Job Type as Moderation (Empirical Study on Individual Taxpayers Registered at Jayapura Primary Tax Service Office) Tuhumena, Ruland; Falah, Syaikhul; Salle, Hesty T.
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2661

Abstract

This study aims to analyze and provide empirical evidence of the effect of trust in government and perceptions of tax justice on tax compliance with job type as moderation at the Jayapura Primary Tax Service Office. The population in this study amounted to 100 respondents with the sampling method, namely non-probability sampling with convenience sampling technique. The data analysis method used is the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method. The test results of this study indicate that: 1) trust in government has a positive and significant effect on tax compliance, perceptions of tax justice have a positive and significant effect on tax compliance, 3) job type has not been able to moderate the effect of trust in government on tax compliance, and 4) job type has not been able to moderate the effect of perceptions of tax justice on tax compliance.
Co-Authors Adolf Z. D. Siahay Adonia Abigael Aibekob Agustinus Nusa Agustinus Salle Agustinus Salle Ahmad Ramadhan Alberth D. Rupang Alfiana Antoh Alfiana Antoh, Alfiana Anakotta, Nindia Saghita Samal Andra Galang Nugraha Angelica Marcela Tana Anthonius H. Citra Wijaya Arius Kambu Arnindha, Regizya Nilan Arwalembun, Yakobus Benyamin Renno ASRIDA ASRIDA Bahri, Muh Bill J.C Pangayouw Blesia, Jhon U Bleskadit, Novalia Herlina Bonai, Yulens Frits Bonifasia Elita Bharanti Bonsapia, Melyanus Cahyani, Wulandari Nur Cahyani, Wulandari Nur Chirstin Upessy, Veska Maria Christi Novita Lorensa Cornelia Matani Daat, Sylvia C. Derwin Juan Sagrim Dian Junita Dewi Dwi Lestari Eko Budi Prasetyo Fatma Yunus Handalu, Sekar Harum Hanum Hadharoh Nakiya Hesty T. Salle Hesty Theresia Salle Indra Lestari Sumbung Inverny Statisia Pattiruhu Irwanda Pratama Yuda Ivanna K. Wamafma Juliana Waromi, Juliana Ketrina Arwakom Khaerun Nisa, Elsa Konsup Kumeser Engelberd Mambrasar Kurniawan Patma Lengkong, Siva Loverensia Auzora Liana Dessy Wulandari Maniani, Onis Maranatha Siregar Mariolin Ance Sanggenafa Maulid, Taufik Maylen Kambuaya Meinarni Asnawi, Meinarni Meininta Nababan, Dytha Meise Kalembang Meylinda Rosari Daudo Mollet, Julius Ary Muh Bahri Muhammad Imran Kalam Muraram, Allan Muslimin, Ulfah Rizky Mutmainnah HS Dimo Nammu, Ade Rezky Ningsih, Tri Widyastuti Novi Trihadi Novianti, Putri Novijanti A. R. Temaluru Nurul Sakinah Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Petrina, Devina Prasetyo Arjuna, Bucek Jalu Pratiwi, Krismonika Puarada, Avrilla Aulia Purnama, Yulian Puspitasari, Esti Diah Rachmad Putra Ramadhan Ramadhan, Chelsea Via Ramadhani, Fadillah Ratna Yulia Wijayanti Ratna Yulia Wijayanti Restu Windesi, Daud Trezeguet Rhea Merryanti Silalahi Rosalin Ledi Diana Anauw Rudiawie Larasati Sandi Rendy Tumundo Sara Marlyn Paru Sarwom, Juan Yake Septianus Sulistiawan Sesa, Pascalina V.S. Siahay, Adolf ZD Siti Rofingatun Sulistiawan, Septianus Sunme, Petra Monika Suprapto Suprapto Tandian, Ragillia Miradian Tandililing, Elia Madatu Tangko, Irmawati Taufik Maulid Taufik Maulid Theresia P. Wanma Tirsa Rante Tuhumena, Ruland Ulfah Rizky Muslimin Ulfah Rizky Muslimin Umbora, Edwin Wahyu Setyaningsih Wayoi, Encun Yuliana Idjare Westim Ratang Wonar, Klara Wulandari Nur Cahyani Yohanes Baptista Tupen Ebang Yohanes Cores Seralurin Yundy Hafizrianda Yuni Nuryani Zhafirah, Nailah Indah