Main Article Content
Abstract
In general, tax payment has been perceived merely as a citizen’s obligation which has to
be performed, paying less attention to the interests of Tax Payers. Therefore, this study
proposes to reveal possibilities of Tax Payers’ compliance because of just services given
by Tax Office and of Tax Payers’ satisfaction upon the justice itself. In this research,
concept of justice is classified into distributive, procedural and interactional justices. This
research involves 166 respondents, gained through convenience sampling from Tax Payers
in KPP II. Using path analysis, this research results in the fact that justice affects,
directly or indirectly, the compliance through intervening variable of satisfaction. Whilst
based on regression analysis, it has been shown that distributive justice and the satisfaction
of Tax Payers upon procedural justice positively affect the Tax Payers’ compliance.
Keywords: justice, satisfaction, compliance.
be performed, paying less attention to the interests of Tax Payers. Therefore, this study
proposes to reveal possibilities of Tax Payers’ compliance because of just services given
by Tax Office and of Tax Payers’ satisfaction upon the justice itself. In this research,
concept of justice is classified into distributive, procedural and interactional justices. This
research involves 166 respondents, gained through convenience sampling from Tax Payers
in KPP II. Using path analysis, this research results in the fact that justice affects,
directly or indirectly, the compliance through intervening variable of satisfaction. Whilst
based on regression analysis, it has been shown that distributive justice and the satisfaction
of Tax Payers upon procedural justice positively affect the Tax Payers’ compliance.
Keywords: justice, satisfaction, compliance.
Article Details
License
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
How to Cite
Albari, A. (2012). Pengaruh Keadilan terhadap Kepuasan dan Kepatuhan Wajib Pajak. Unisia, 31(69). https://doi.org/10.20885/unisia.vol31.iss69.art8
