The International Journal of Accounting and Business Society
Vol 13, No 1 (2005): The International Journal of Accounting and Business Society

The Influence Of Tax Fairness, Ethical Attitudes And Commitment On Taxpayer Compliance Behavior

Siahaan, Fadjar O.P. (Unknown)

Article Info

Publish Date
22 May 2013

Abstract

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.

Copyrights © 2005




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Journal Info
The International Journal of Accounting and Business Society
Website

Abbrev

ijabs

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...