Research Article
Tax Justice, Tax Knowledge, and Compliance: An Empirical Study of Village-Owned Enterprises
@INPROCEEDINGS{10.4108/eai.11-9-2024.2354435, author={Siswanto Siswanto and Suprayitno Suprayitno and Marsono Marsono}, title={Tax Justice, Tax Knowledge, and Compliance: An Empirical Study of Village-Owned Enterprises}, proceedings={Proceedings of the 1st Public Sector International Conference, PSIC 2024, 11-12 September 2024, Lombok Island, West Nusa Tenggara, Indonesia}, publisher={EAI}, proceedings_a={PSIC}, year={2025}, month={2}, keywords={tax compliance bumdes tax knowledge perceived fairness}, doi={10.4108/eai.11-9-2024.2354435} }- Siswanto Siswanto
Suprayitno Suprayitno
Marsono Marsono
Year: 2025
Tax Justice, Tax Knowledge, and Compliance: An Empirical Study of Village-Owned Enterprises
PSIC
EAI
DOI: 10.4108/eai.11-9-2024.2354435
Abstract
This study aims to investigate the relationship between tax knowledge and tax fairness/justice on tax compliance. The research methode is quantitative methode and this research was conducted in Village-Owned Enterprises (BUMDes) in Trenggalek Regency involving BUMDes management consisting of director, secretary and treasurer. Data from 134 respondents were processed using PLS-SEM. The results showed that tax knowledge has no relationship with tax compliance, while perceived fairness has a positive relationship with tax compliance.
Copyright © 2024–2025 EAI
