INTERAKSI KOMITMEN DALAM DINAMIKA KEPATUHAN PAJAK

INTERAKSI KOMITMEN DALAM DINAMIKA KEPATUHAN PAJAK

Abstract: Commitment Interaction in Tax Compliance Dynamics. This study seeks to prove the interaction of coercive power and legitimacy, taxpayer trust, and commitment to taxpayer compliance. The method used is Structural Equation Modeling with a total sample of 100 taxpayers. This study shows that...

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Bibliographic Details
Main Authors: Yenni Mangoting, Christopher, Natasya Kriwangko, Winda Adriyani
Format: Article
Language:English
Published: University of Brawijaya 2020-08-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
kekuatan koersif
kekuatan legitimasi
komitmen
kepatuhan pajak
Online Access:https://jamal.ub.ac.id/index.php/jamal/article/view/1365/pdf
Description
Summary:Abstract: Commitment Interaction in Tax Compliance Dynamics. This study seeks to prove the interaction of coercive power and legitimacy, taxpayer trust, and commitment to taxpayer compliance. The method used is Structural Equation Modeling with a total sample of 100 taxpayers. This study shows that commitment is the main factor that can maintain harmonious relations between taxpayers and tax authorities in the future. On the other hand, coercive power and legitimacy power tend not to be able to encourage tax compliance. Therefore, tax authorities need to design a tax compliance approach based on the principle of commitment.
ISSN:2086-7603
2089-5879

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