CD Skripsi
Pengaruh Keadilan Prosedural, Keadilan Distributif Dan Keadilan Interaksional Terhadap Kepatuhan Sukarela Dengan Kepercayaan Sebagai Variabel Mediasi (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Terdaftar Di Kpp Pratama Bengkalis)
This research aims to examine the effect of procedural justice, distributive justice, and interactional justice on voluntary compliance with trust as moderating variable. The population of this study is the individual taxpayer who conducts business activities and is registered at the Primary Tax Office of Bengkalis with a total population of 9.553 taxpayers. The sample of this study is the individual taxpayer who conducts business activities and is registered at the Primary Tax Office of Bengkalis with a total samples of 100 taxpayers. The analytical technique that is used to perform the hypothesis testing is Partial Least Square (PLS). Data are analyzed using inner model testing method using Smart PLS 2.0. The results showed that procedural justice directly did not affect voluntary compliance with a t value of 0.740; distributive justice directly influences voluntary compliance with a t value of 3.939; interactional justice directly does not affect voluntary compliance with a t value of 1.196; trust directly affects voluntary compliance with a t value of 3.403; procedural justice directly affects trust with a t value of 2,846; distributive justice directly influences trust with a t value of 4.444; interactional justice directly affects trust with a t value of 4,310; Procedural justice indirectly influences voluntary compliance through trust with a t value of 2.130, distributive justice indirectly influences voluntary compliance through trust with a t value of 2.660, and interactional justice indirectly influences voluntary compliance through trust with a t value of 2,268. Keyword: procedural justice, distributive justice, interactional justice, voluntary compliance, trust.
Tidak tersedia versi lain