Redirigiendo al acceso original de articulo en 22 segundos...
ARTÍCULO
TITULO

The Effect of Satisfaction on Public Services, Trust in Government and Perception of Corruption on Tax Awareness through Tax Morals

Sihar Tambun    
(Universitas 17 Agustus 1945 JakartaIndonesia)Ani Haryati    
(Universitas 17 Agustus 1945 JakartaIndonesia)    

Resumen

AbstractThe purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness. As well as testing the effect of the three independent variables on tax awareness through tax morale. The research method used is quantitative with data collection techniques throughquestionnaire, method in taking samples using the hair method, namely the number respondent 5 ? 10 times the number of indicators. AmountsampleThe results obtained are as many as 180 respondents as Taxpayer status. The sample was tested for validity and reliability testing as well as hypothesis testing through the SmartPLS software application. The results of hypothesis testing prove that there is a significant direct effect on trust in the Government and perceptions of corruption on tax awareness and a significant indirect effect on trust in the Government and perceptions of corruption on taxpayer compliance through tax awareness. However, there is no significant direct effect on public service satisfaction on tax awareness and no indirect effect on public service satisfaction on taxpayer compliance through tax awareness. From this research it can be concluded that when the government will increase tax morale, the first strategy that must be improved is trust in the Government, then the second is the perception of corruption. And to increase tax awareness through tax morale, what needs to be improved is firstly trust in the government and secondly perceptions of corruption.

 Artículos similares

       
 
Mekar Satria Utama, Umar Nimran, Kadarisman Hidayat and Arik Prasetya    
This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally... ver más

 
Abel Fumey, Prof. Edward Nketia - Amponsah     Pág. 1 - 31
This study examines the effect of tax expenditure on import tax revenue mobilization in Ghana by using the Autoregressive distributed lagged model (ARDL) model with structural breaks on a monthly time series data from January 2012 to June 2019. The innov... ver más

 
Anh Huu Nguyen, Hieu Thanh Nguyen, Chung Quang Tran and Lien Quynh Le    
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models ... ver más

 
Siti Rohima,(Universitas SriwijayaIndonesia)Abdul Bashir,(Universitas SriwijayaIndonesia)Mardalena Mardalena,(Universitas SriwijayaIndonesia)Aning Kesuma Putri,(Universitas Bangka BelitungIndonesia)     Pág. 115 - 129
This study aims to determine tax revenues and capital expenditures before and during the COVID-19 pandemic on Indonesia's economic growth. The secondary data from 1980 to 2019 was collected through Badan Pusat Statistik (BPS). This study uses a descripti... ver más

 
Sari Mustika Widyastuti,(Universitas TamansiswaIndonesia)Inten Meutia,(Universitas SriwijayaIndonesia)Aloysius Bagas Candrakanta,(Universitas SriwijayaIndonesia)     Pág. 13 - 27
         This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were compan... ver más