Article Per Year (5 Year)
p-Index From 2021 - 2026
3.637
P-Index
This Author published in this journals
All Journal AJIS : Academic Journal of Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Manajemen Bisnis Eka Prasetya International Journal of Business and Social Science Research Al-Ihda' : Jurnal Pendidikan dan Pemikiran Jurnal Pendidikan Transformatif Jurnal Penelitian Ilmu Pendidikan Indonesia Jurnal Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Indonesia : Manajemen Informatika dan Komunikasi An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Outline Journal of Community Development KHULUQ: Jurnal Pendidikan Islam Krisnadwipayana International Journal of Management Studies
Amril
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
PENGARUH PERSEPSI KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEPERCAYAAN SEBAGAI VARIABEL MEDIASI (STUDI PADA WPOP DI KOTA MAKASSAR) Radia; Amril; Ridwan, Mukminati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48044

Abstract

This study aims to examine the effect of perceived fairness on taxpayer compliance with trust as a mediating variable. This research employs a quantitative approach with a causal associative research design. The population consists of individual taxpayers registered at the West Makassar Primary Tax Office (KPP Pratama Makassar Barat) with a total of 999 active taxpayers in 2026. Purposive sampling was employed, resulting in 100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression and the Sobel test with SPSS version 26. The results show that perceived fairness and trust have a positive and significant effect on taxpayer compliance, with t-values of 4.588 and 6.126, respectively, exceeding the t-table value of 1.984 (sig. 0.000 < 0.05). The Sobel test results indicate that trust mediates the effect of perceived fairness on taxpayer compliance, with a Sobel test statistic of 3.49 > 1.69 at the 5% significance level. These findings demonstrate that higher perceived fairness and stronger trust in the government lead to increased taxpayer compliance.
Co-Authors Andi Achmad Syam Andi Arman Ansyarif Khalid Arif Awal Arya Ficky Nugroho Aulia Nurazizah Putri Syarif Azhar, Anang Anas Bahosin Sihombing Cut Muthiadin Cut Putri Ikhtiar Arta Eka Rinor Maya Eva Dewi Fajar Cahyo Utomo Ferizal Rachmad Fitri Yati Gunawan Santoso Gusti, Erma Hanifah Hanan Zahidah Hasan Sazali Helmy Syamsuri, Helmy Idris Parakkasi Indra Tjahyo, Harry Jais Aswanda Jalinus Kholil, Syukur Lambok Manurung liana novita Marhamah . Mellisyah Mohammad Syarif Sumantri Muh. Akbar MUHAMMAD YUSUF Muryani Arsal Nurjannah Qurrota Akyunin Radia Rianto Ridwan, Mukminati Salman Ahyani Saputri, Rahmah Eka Sawaluddin Simpajo, Nurul Mumtazah Tahir, Mariati Zalkha Soraya