Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation, and Taxpayer Compliance

Jeandry, Gregorius
Mokoginta, Rena Mustari

International Journal of Accounting & Finance in Asia Pasific
Vol 6, No 2 (2023): June 2023

This study aims to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of fiscus, and taxpayers' motivation on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP, with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers positively affected taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.