Pengaruh tax equity terhadap tax compliance melalui trust in government

Viona Margaretha (Universitas Agung Podomoro)
Friska Olivia Chandra (Universitas Agung Podomoro)
Meco Sitardja (Universitas Agung Podomoro)

JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Vol. 1 No. 3 (2020): Juni

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