{"title":"税收公平,税收合规,对政府的信任","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":"{\"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}","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}
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