Utami, Finansia Palmira and Giri, Efraim Ferdinan (2024) Pengaruh Literasi, Kepercayaan Dan Integritas Terhadap Kepatuhan Pajak Dengan Persepsi Keadilan Sebagai Variabel Mediasi. Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
![[img]](http://repositorybaru.stieykpn.ac.id/style/images/fileicons/text.png) |
Text
Jurnal Thesis Finansia Palmira Utami 122100781.pdf Download (1MB) |
Abstract
This study aims to test and analyze the influence of tax literacy, trust in government, integrity and perception of tax fairness on tax compliance. Furthermore, this study also examines the effect of tax literacy and trust in government on tax compliance through the perception of tax fairness as a mediating variable. The sample and data of this study are individual taxpayers who work as doctors in Central Java who open their own practices. The analysis tool used is Partial Least Square (PLS-SEM) analysis with the help of the Smartpls 3.0 application. The results of the study found that the variables of tax literacy, trust in government and perception of tax fairness have a significant positive effect on tax compliance of medical profession taxpayers in paying taxes. The integrity variable has no effect on tax compliance. Another finding is that tax literacy and trust in government have a significant positive effect on the perception of tax fairness. Furthermore, the variables of tax literacy and trust in government have a significant positive effect on tax compliance through the perception of tax fairness as a mediating variable.
| Item Type: | Thesis (Jurnal) |
|---|---|
| Additional Information: | Thesis dapat dibaca di Perpustakaan dengan Call Number UTA P 667/2024 |
| Uncontrolled Keywords: | Tax Literacy, Trust in Government, Integrity, Perception of Tax Fairness, Tax Compliance |
| Subjects: | AKUNTANSI > Pajak |
| Divisions: | Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 14 Nov 2024 02:51 |
| Last Modified: | 14 Nov 2024 02:51 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/3026 |
Actions (login required)
 |
View Item |
