VOLUNTARY TAX COMPLIANCE OF HOTELS TAXPAYER: DETERMINANTS, TRUST AND LEGITIMATE POWER

Zulkarnain Hakim, Lilik Handajani, Biana Adha Inapty

Abstract


The purpose of this study was to provide empirical evidence regarding: (1) the effect of procedural juctice and moral obligation to voluntary tax compliance,(2) the effect of trust in mediating influence between procedural juctice and moral obligation to voluntary tax compliance,and (3) the impact of legitimate power in moderating influence of trust in the voluntary tax compliance.Collecting data in this study using a questionnaire. A total of 198 questionnaires were distributed to managers and / or accountant each hotel. 91 questionnaires were returned by respondents. 91 questionnaires that can be used in the analysis process. Data analysis in this study using SmartPls 3.0 Program. The results of this study indicate that procedural juctice and moral obligations associated with the voluntary compliance of tax. The results also show that the mediating role of trust taxpayer. voluntary tax compliance occurs because of procedural justice and moral obligation lead to voluntary compliance through mediation mechanisms of taxpayer confidence and trust relationship between the taxpayer and the voluntary compliance taxpayer is not moderated by the legitimate power.

Full Text:

PDF

Refbacks

  • There are currently no refbacks.