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TAXPAYER COMPLIANCE MODEL BASED ON TRANSPARENCY, ETHICS, AND TRUST

Mangoting, Yenni and TANGKELOBO, HENRI and SINA, WIHELMINA LELY (2019) TAXPAYER COMPLIANCE MODEL BASED ON TRANSPARENCY, ETHICS, AND TRUST. Jurnal Akuntansi dan Bisnis, 19 (1). pp. 104-118. ISSN 1412-0852

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        Official URL: www.jab.fe.uns.ac.id

        Abstract

        The effort to develop the taxpayer compliance model is an effective way to under-stand taxpayers� motivation in paying tax, which affects tax-compliant behavior. This study uses transparency, ethics, and trust, as factors to predict taxpayers� compli-ance. Based on this background, the study aims to test the role of trust and ethics in mediating the factors of transparency and tax compliance. The respondent of this research is Individual Taxpayers running a business in the sector of trade, services, and others. Structural Equation Modelling-Partial Least Square (SEM-PLS) is used to analyze data. Based on empirical data collected from a survey of 113 individual taxpayers in Surabaya, the result shows that transparency and ethics are factors that partially affect tax compliance. The result of the mediating effect also demonstrates that ethics and trust are capable of affecting the role of transparency to increase tax compliance. Taxpayers� trust and ethical behavior will increase along with the gov-ernment�s ability to create transparency while governing the tax system and govern-ment�s finance, which in return will influence taxpayer�s compliance.

        Item Type: Article
        Uncontrolled Keywords: Transparency, Ethics, Trust, Tax Compliance
        Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
        Divisions: Faculty of Economic > Accounting Department
        Depositing User: Admin
        Date Deposited: 16 Aug 2019 00:33
        Last Modified: 11 Aug 2022 12:30
        URI: https://repository.petra.ac.id/id/eprint/18353

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