{"title":"Pengaruh tax equity terhadap tax compliance melalui trust in government","authors":"Viona Margaretha, Friska Olivia Chandra, Meco Sitardja","doi":"10.35912/jakman.v1i3.19","DOIUrl":null,"url":null,"abstract":"Purpose: This research aims to examine the effect of tax equity on tax compliance through trust in government. \nResearch methodology: 102 respondents of Podomoro University students and Central Park Mall Visitors with purposive sampling and SEM-PLS method.. \nResults: This result indicate that tax equity have a positive effect on trust in government and tax compliance. Last, trust in government have a positive effect on tax compliance. \nLimitations: This research was only assessed based on personal taxpayer’ perspectives. \nContribution: This research shows level of taxpayer’ trust become main indicator for tax compliance. \nKeywords: Tax awareness, Tax identity, Exchange fairness, Trust in government, Tax compliance","PeriodicalId":198479,"journal":{"name":"Jurnal Akuntansi Keuangan dan Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Keuangan dan Manajemen","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35912/jakman.v1i3.19","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Purpose: This research aims to examine the effect of tax equity on tax compliance through trust in government.
Research methodology: 102 respondents of Podomoro University students and Central Park Mall Visitors with purposive sampling and SEM-PLS method..
Results: This result indicate that tax equity have a positive effect on trust in government and tax compliance. Last, trust in government have a positive effect on tax compliance.
Limitations: This research was only assessed based on personal taxpayer’ perspectives.
Contribution: This research shows level of taxpayer’ trust become main indicator for tax compliance.
Keywords: Tax awareness, Tax identity, Exchange fairness, Trust in government, Tax compliance
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