Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak

Authors

  • Audrey Anugrah
  • Zaitul Zaitul Universitas Bung Hatta
  • Herawati Herawati

DOI:

https://doi.org/10.29407/jae.v5i1.13444

Abstract

The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of  trust on  government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using  Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.

 

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Published

2020-03-01

How to Cite

Anugrah, A., Zaitul, Z., & Herawati, H. (2020). Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak. JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(1), 77–87. https://doi.org/10.29407/jae.v5i1.13444

Issue

Vol. 5 No. 1 (2020): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 5 No 1 Tahun 2020

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