Image of Pengaruh Keadilan Pajak Dan Denda Terhadap Kepatuhan Wajib Pajak Melalui Kepercayaan Otoritas Perpajakan Sebagai Mediasi (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Bebas Di Kpp Pratama Pekanbaru Tampan)
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Pengaruh Keadilan Pajak Dan Denda Terhadap Kepatuhan Wajib Pajak Melalui Kepercayaan Otoritas Perpajakan Sebagai Mediasi (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Bebas Di Kpp Pratama Pekanbaru Tampan)

This research objective was examined the influence of tax justice and tax fine against taxpayer compliance by trust in tax authorities for mediation (case study of individual taxpayers conducting free business activities in KPP Pratama Pekanbaru Tampan). The data in this study is the primary data. The population in this study were the individual taxpayer at KPP Pratama Pekanbaru Tampan.The sampling method used in this study convenience sampling method. The sample used in this study were 100 respondents. The method of data analysis using SmartPLS. The results showed: Procedural Justice has positive affect the Trust with t-statistic 3,14. Distributive Justice has positive affect the Trust with t-statistic 3,53. Retributive Justice ha positives affect the Trust with t-statistic 2,60. Fine positive has affect the Trust with t-statistic 2,98. Procedural Justice has no affect the Voluntary Compliance with t-statistic 0,88. Distributive Justice has positive affect the Voluntary Compliance with t-statistic 3,66. Retributive Justice has no affect the Voluntary Compliance with t-statistic 0,85. Fine has no affect the Voluntary Compliance with t-statistic 0,93. Trust positive has affect the Voluntary Compliance with t-statistic 2,99. Trust mediates the relationship between procedural justice against Voluntary Tax Compliance with t-statistic 2,11. Trust mediates the relationship between Distributive justice against Voluntary Tax Compliance with t-statistic 2,23. Trust mediates the relationship between Retributive justice against Voluntary Tax Compliance with t-statistic 1,99. Trust mediates the relationship between Fine against Voluntary Tax Compliance with t-statistic 2,05.
Keywords: Tax Justice, Tax Fine, Taxpayer Compliance, Trust In Tax Authorities

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0326)
02 03. 119 (0326)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0326)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0326)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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