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All Journal The International Journal of Accounting and Business Society Akuntansi Bisnis & Manajemen (ABM)
Fadjar O.P. Siahaan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Influence Of Tax Fairness, Ethical Attitudes And Commitment On Taxpayer Compliance Behavior Siahaan, Fadjar O.P.
The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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The aim of this study is to examine the direct and indirect effect of tax faimess, ethical attitudes and commitment on taxpayer compliance behavior. This study was conducted in Surabaya, East Java. The respondents of the study are individual taxpayer working in service industries. Eighty six taxpayers participated in this study. The findings of this study show that: (1) the direct effect tax faimess on taxpayer compliance behavior is positive and significant (2) the indirect effect of tax faimess on taxpayer compliance behavior through ethical attitudes is positive and significant (3) the indirect effect of tax faimess on taxpayer compliance behavior through commitment is positive and significant. This study contribute not only to the research literature but also to help govemment to develop strategies toward improving compliance. Keywords: tax faimess, ethical attitudes, commitment, taxpayer compliance behavior.
Pengaruh Sanksi Perpajakan, Dukungan Lignkungan Perusahaan dan Gender terhadap perilaku kepatuhan pembayar Pajak Siahaan, Fadjar O.P.
Akutansi Bisnis & Manajemen ( ABM ) Vol 13 No 1 (2006): April
Publisher : STIE Malangkucecwara

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