Tax justice perception and trust in government on tax compliance

DOI

10.2991/teams-19.2019.20How to use a DOI?

Keywords

Tax Compliance; Trust in Government; Perception of Tax Justice

Abstract

This study aimed to analyze the effect of trust in the government to tax compliance with the perception of tax justice as a mediating variable. The research method was the Structural Equation Model. The sample from this study was individual taxpayers who located in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, Lamongan areas that have a tax ID and pay taxes. The data sources received from the questionnaire report. The results proved that (1) trust in government to tax compliance had positive and significant effect, (2) trust in government to perceptions of tax justice had positive and significant effect, (3) perception of tax justice to tax compliance had positive and significant effect, (4) trust in government to tax compliance mediated with perceptions of tax justice had positive and significant effect.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Retnaningtyas Widuri
AU  - Wilson Irawan
PY  - 2019/11
DA  - 2019/11
TI  - Tax justice perception and trust in government on tax compliance
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 105
EP  - 110
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.20
DO  - 10.2991/teams-19.2019.20
ID  - Widuri2019/11
ER  -