Studi Perilaku Kepatuhan Wajib Pajak dalam Membayar Pajak Daerah

Authors

  • Pramita Sukma Wardani University of Brawijaya
  • Imam Subekti Universitas Brawijaya
  • Rosidi Rosidi Universitas Brawijaya

DOI:

https://doi.org/10.21776/ub.jiap.2018.004.02.5

Keywords:

sikap atas kepatuhan pajak, kepercayaan atas pemerintah, niat untuk patuh, perrsepsi keadilan, kepatuhan membayar pajak daerah

Abstract

The Objective of this research study is to examine the effect of attitude toward tax compliance on compliance pay local tax through the inttention to comply and to examine the effect of trust over government on compliance pay local tax through perception of justice. Data collected from questionnaire and analyzed with PLSbased SEM techniques with software SmartPLS version 2.0. The result of the analysis show both attitude toward tax compliance were found to be significantly on compliance pay local tax through the inttention to comply and the effect of trust over government also have a significant effect on compliance pay local tax through perception of justice.

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Published

2018-09-04

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Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)

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