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PENGARUH KESADARAN WAJIB PAJAK, KEADILAN PROSEDUR, DAN KEPERCAYAAN WAJIB PAJAK ORANG PRIBADI TERHADAP OTORITAS PAJAK DALAM RANGKA MENINGKATKAN VOLUNTARY TAX COMPLIANCE

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KESADARAN WAJIB PAJAK, KEADILAN PROSEDUR, DAN KEPERCAYAAN WAJIB PAJAK ORANG PRIBADI TERHADAP OTORITAS PAJAK DALAM RANGKA MENINGKATKAN VOLUNTARY TAX COMPLIANCE
 
Creator Astria, Nikita
Askandar, Noor Shodiq
Malikah, Anik
 
Description ABSTRACTThe purpose of this research are to find out how the influence of taxpayerawareness, procedural justice, and taxpayer trust to tax authorities to improvevoluntary tax compliance.The research conducted at Kantor Pelayanan Penyuluhan dan KonsultasiPerpajakan in Tidore. This research is causal comparative with quantitativeapproach. Samples were taken by incidental sampling technique, with the samplecounted 100 respondents. Technique of taking data using questionnaire. Data wastaken in March 2018.The result of the research from 100 respondents shows that theconsciousness of the taxpayer does not affect the voluntary tax compliance, whilethe justice procedure and the trust of the taxpayer have a significant and positiveinfluence on taxpayer compliance. Awareness of taxpayers, procedural justice,and taxpayer trust simultaneously affect taxpayer compliance. These resultsindicate that there is a relationship between taxpayer awareness, proceduraljustice, and taxpayer trust on voluntary tax compliance.Keyword : awareness, procedural justice, trust, voluntary tax compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1346
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1346/1341
 
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