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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Friska Olivia Chandra
Universitas Agung Podomoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Pengaruh tax equity terhadap tax compliance melalui trust in government Viona Margaretha; Friska Olivia Chandra; Meco Sitardja
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1375.254 KB) | DOI: 10.35912/jakman.v1i3.19

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
Co-Authors Sitardja, Meco Viona Margaretha