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All Journal Nexus Synergy: A Business Perspective
Sella, Tommy
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Humanities Economics, Econometrics & Finance Social Sciences

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Tax Justice Perceptions on Tax Compliance of WPOP on KPP Pratama Tampan Kota Pekanbaru Estu, Ahmad Zulkarnain; Sella, Tommy; Irman, Mimelientesa; Anton; Eddy, Pujiono
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i1.10

Abstract

The main purpose of this research is to determine the effect of tax justice on tax compliance. Tax justice is the nature (action of treatment) that is not arbitrary or impartial to the applicable tax system. Determination of the sample using the Slovin method. Methods of data analysis are multiple linear regression with SPSS. Independent variables are general fairness, exchange with government, attitude toward taxation of the wealthy, preferred tax rate structure, and self-interest. The dependent variable is Tax Compliance. This research adduces that general justice, government reciprocity, tax rate structure, and personal interest have positive significant, while special provisions have no significant effect on tax compliance.
Co-Authors Anton Eddy, Pujiono Estu, Ahmad Zulkarnain Mimelientesa Irman