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
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
