税收公平,税收合规,对政府的信任

Viona Margaretha, Friska Olivia Chandra, Meco Sitardja
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引用次数: 0

摘要

目的:本研究旨在透过政府信任,检视税收公平对税收遵从的影响。研究方法:采用目的性抽样和SEM-PLS方法,以Podomoro大学学生和中央公园购物中心游客为调查对象,共102人。结果:税收公平对政府信任和税收合规有正向影响。最后,对政府的信任对税收合规有积极的影响。局限性:本研究仅基于个人纳税人的观点进行评估。贡献:本研究表明,纳税人信任水平成为税收合规的主要指标。关键词:税收意识,税收认同,交易公平,政府信任,税收合规
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh tax equity terhadap tax compliance melalui trust in government
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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