The Reality Amidst Pandemic on Trust and Morality of Tax Payer: Tax Payment and Tax Compliance in a Suburban Area in Indonesia

Irwan Sugianto, Sarah Yuliarini, Eva Wany

2020

Abstract

This research aimed to examine the determinant model of trust and morality in explaining the willingness to pay tax and taxpayer compliance. This research also examines the contingent effect of trust and morality to explain tax compliance through willingness to pay tax. The prediction model based on slippery slope theory and theory of planned behavior. The respondent of this survey research are the small and medium enterprises (SME’s) taxpayer that listed on a tax authority office in West Sidoarjo district. The result of determinant model test showed that trust and morality have significant influences on the willingness to pay tax and taxpayer compliance. Those result also showed that willingness to pay tax has significant influence on taxpayer compliance. Furthermore, the contingent model test indicates that the willingness to pay tax only has mediating effect on the influence of morality toward taxpayer compliance. Meanwhile, the willingness to pay tax hasn’t mediating effect on the influence of trust on taxpayer compliance.

Paper Citation

in Harvard Style

Sugianto I., Yuliarini S. and Wany E. (2020). The Reality Amidst Pandemic on Trust and Morality of Tax Payer: Tax Payment and Tax Compliance in a Suburban Area in Indonesia. In Proceedings of the 2nd International Conference on Science, Technology, and Environment - Volume 1: ICoSTE, ISBN 978-989-758-545-6, pages 131-139. DOI: 10.5220/0010798300003317

in Bibtex Style

@conference{icoste20,
author={Irwan Sugianto and Sarah Yuliarini and Eva Wany},
title={The Reality Amidst Pandemic on Trust and Morality of Tax Payer: Tax Payment and Tax Compliance in a Suburban Area in Indonesia},
booktitle={Proceedings of the 2nd International Conference on Science, Technology, and Environment - Volume 1: ICoSTE,},
year={2020},
pages={131-139},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010798300003317},
isbn={978-989-758-545-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Science, Technology, and Environment - Volume 1: ICoSTE,
TI - The Reality Amidst Pandemic on Trust and Morality of Tax Payer: Tax Payment and Tax Compliance in a Suburban Area in Indonesia
SN - 978-989-758-545-6
AU - Sugianto I.
AU - Yuliarini S.
AU - Wany E.
PY - 2020
SP - 131
EP - 139
DO - 10.5220/0010798300003317