DOI: 10.5176/2010-4804_2.3.213
Authors: Fadjar O.P. Siahaan
Abstract:
Indonesia uses a self-assessed taxing system that relies on voluntary compliance by taxpayers. Voluntary compliance is a complex behavioural issue and its investigation requires the use of a variety of methods and data sources. Increasing taxpayers’ voluntary compliance are important aims of government. This article reports a study that examines the
direct and indirect effect of tax transparency and trust on voluntary compliance. This study was conducted in Surabaya, East Java. The respondents of the study are individual taxpayer
working in service industries. Fifty six taxpayers participated in this study. The findings of this study show that: (1) the direct effect tax transparency on taxpayer voluntary compliance is insignificant (2) the indirect effect of tax transparency on voluntary compliance through trust is positive and significant.
Keywords: tax transparency, trust, voluntary compliance
Updating...