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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Inspirasi Binsis dan Manajemen
Muslichah
STIE Malangkucecwara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : EL-MUHASABA

 1 
THE EFFECT OF TRUST TO GOVERNMENT, MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR Muslichah, Muslichah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.098 KB) | DOI: 10.18860/em.v1i1.1881

Abstract

The aim of this study is to examine the direct and indirect effect of  trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in  East Java.  The respondents of the study are business taxpayers. Fourty three taxpayers participated in this study. The findings of this study show that: (1)  the direct effect trust to government on taxpayer compliance behavior is  positive and significant (2)  the indirect effect of trust to government on taxpayer compliance behavior through moral obligation is positive and significant (3) the indirect effect of trust to government on taxpayer compliance behavior through costs of compliance is  insignificant. This study contribute not only to the research literature but also to help government to develop strategies toward improving compliance. Keywords: trust to government, moral obligation, compliance costs, compliance  behavior.
Co-Authors Abdul Kadir Usry Abdul Kadir Usry Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Asrori, Sobikhul Bayu Aji Kurniawan Bunyamin Bunyamin Bunyamin Bunyamin Devi Dwi Rahmawardani Djoko Sugiono Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda Fernandhytia Galuh Asri Pratiwi Graha, Vina Satya Hariyanto Hariyanto Hedher Tuakia Kastelia Azaria Kusnanto, Anang Amir Lidia Andiani Lidia Andiani Moh. Syadeli Mohamed Bashir Mohammad Syadeli Munfariqoh, Siti Nirmah, Febriani Wahidatun Oniber Subana Hauteas Prajoga, Uke Rose Abdullah Siti Munfariqoh Siwi Dyah Ratnasari Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji . Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sugiono, Djoko Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Susetyo Dimas Wardhana Titin Rustini Tutik Arniati Tutik Arniati Uke Prajoga Uke Prayoga Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra