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Hakim, Zulkarnain
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Economics, Econometrics & Finance

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VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI Hakim, Zulkarnain; Handajani, Lilik; Inapty, Biana Adha
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.14 KB) | DOI: 10.24912/ja.v21i2.198

Abstract

The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation toward voluntary tax compliance. (3) the influence of legitimation power within moderation influence of tust toward voluntary tax compliance. Data collection in this research using quisioner. As many as 108 quisioner  divided to manager and accountan in each hotel. From data above, 91 quisioner are given back by responden. So, 91 quisioners can be used in analysis proses. The result of this research eviden, the procedural jucticeand moral obligation ralated to voluntary tax compliance. The result of this research also eviden the role  mediation of trust. Voluntary tax compliance  occurs becouse of procedural juctice and moral obligation direct to voluntary tax compliance through mediation of trust, and realionship between trust and voluntary tax compliance are not moderation by legitimation power.
Co-Authors Biana Adha Inapty, Biana Adha Lilik Handajani