Proceedings of the First International Conference on Technology Management and Tourism, ICTMT, 19 August, Kuala Lumpur, Malaysia

Research Article

Determinants Taxpayer Compliance: The Role Of Fine, Procedural Justice And Trust Authorities Tax

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  • @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
Ni Putu Riasning1,*, Anak Agung Bagus Amlayasa1, Luh Kade Datrini1
  • 1: Universitas Warmadewa, Denpasar, Bali
*Contact email: info@warmadewa.ac.id

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