Nexus Synergy: A Business Perspective
Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective

Tax Justice Perceptions on Tax Compliance of WPOP on KPP Pratama Tampan Kota Pekanbaru

Estu, Ahmad Zulkarnain (Unknown)
Sella, Tommy (Unknown)
Irman, Mimelientesa (Unknown)
Anton (Unknown)
Eddy, Pujiono (Unknown)

Article Info

Publish Date
30 Jun 2023

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.

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Journal Info
Nexus Synergy: A Business Perspective
Website

Abbrev

nexus

Publisher

First Ciera Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Nexus Synergy: A Business Perspective is a journal about the interrelationships and synergies between various aspects of business, such as accounting, management, marketing, and finance. This journal discusses business-related topics from different perspectives and focuses on how interconnections ...