Research Article
Determinants Taxpayer Compliance: The Role Of Fine, Procedural Justice And Trust Authorities Tax
@INPROCEEDINGS{10.4108/eai.19-8-2019.2294155, author={Ni Putu Riasning and Anak Agung Bagus Amlayasa and Luh Kade Datrini}, title={Determinants Taxpayer Compliance: The Role Of Fine, Procedural Justice And Trust Authorities Tax}, proceedings={Proceedings of the First International Conference on Technology Management and Tourism, ICTMT, 19 August, Kuala Lumpur, Malaysia}, publisher={EAI}, proceedings_a={ICTMT}, year={2020}, month={5}, keywords={fines procedural fairness trust tax authorities taxpayers compliance}, doi={10.4108/eai.19-8-2019.2294155} }- Ni Putu Riasning
Anak Agung Bagus Amlayasa
Luh Kade Datrini
Year: 2020
Determinants Taxpayer Compliance: The Role Of Fine, Procedural Justice And Trust Authorities Tax
ICTMT
EAI
DOI: 10.4108/eai.19-8-2019.2294155
Abstract
This study examined the role of penalties, procedural justice and trust tax authorities in improving tax compliance. It focused on individuals in Denpasar and Badung to analyze the level of tax compliance. A total of 98 taxpayers in the city of Denpasar and Badung were selected as samples. The data were processed and analyzed and hypothesis tested using SmartPLS 3.0. The results showed that fines negatively affects tax authorities. Also, interaction with keadian procedural penalties has no significant positive effect on taxpayers confidence of tax authorities and compliance
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