Since 2014
The Effect of Tax Transparency and Trust on Taxpayers’ Voluntary Compliance
GSTF Journal on Business Review
View Archive Info| Field | Value | |
| Title |
The Effect of Tax Transparency and Trust on Taxpayers’ Voluntary Compliance
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| Creator |
O.P. Siahaan, Fadjar
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| Subject |
tax transparency, trust, voluntary compliance
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| Description |
Indonesia uses a self-assessed taxing system thatrelies on voluntary compliance by taxpayers. Voluntarycompliance is a complex behavioural issue and its investigationrequires the use of a variety of methods and data sources.Increasing taxpayers’ voluntary compliance are important aimsof government. This article reports a study that examines thedirect and indirect effect of tax transparency and trust onvoluntary compliance. This study was conducted in Surabaya,East Java. The respondents of the study are individual taxpayerworking in service industries. Fifty six taxpayers participated inthis study. The findings of this study show that: (1) the directeffect tax transparency on taxpayer voluntary compliance isinsignificant (2) the indirect effect of tax transparency onvoluntary compliance through trust is positive and significant.
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| Publisher |
GSTF Journal on Business Review (GBR)
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| Contributor |
—
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| Date |
2013-03-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://dl6.globalstf.org/index.php/gbr/article/view/1264
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| Source |
GSTF Journal on Business Review (GBR); Vol 2, No 3 (2013): Journal on Business Review (GBR)
ISSN: 2251-2888 2010-4804 |
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| Language |
eng
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| Relation |
http://dl6.globalstf.org/index.php/gbr/article/view/1264/1280
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| Rights |
Copyright (c) 2017 GSTF Journal on Business Review (GBR)
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