The Influence Of Tax Fairness, Ethical Attitudes And Commitment On Taxpayer Compliance Behavior

Authors

  • Fadjar O.P. Siahaan

Abstract

The aim of this study is to examine the direct and indirect effect of tax faimess, ethical attitudes and commitment on taxpayer compliance behavior. This study was conducted in Surabaya, East Java. The respondents of the study are individual taxpayer working in service industries. Eighty six taxpayers participated in this study. The ï¬ndings of this study show that: (1) the direct effect tax faimess on taxpayer compliance behavior is positive and signiï¬cant (2) the indirect effect of tax faimess on taxpayer compliance behavior through ethical attitudes is positive and signiï¬cant (3) the indirect effect of tax faimess on taxpayer compliance behavior through commitment is positive and signiï¬cant. This study contribute not only to the research literature but also to help govemment to develop strategies toward improving compliance.

Keywords: tax faimess, ethical attitudes, commitment, taxpayer compliance behavior.

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How to Cite

Siahaan, F. O. (2013). The Influence Of Tax Fairness, Ethical Attitudes And Commitment On Taxpayer Compliance Behavior. The International Journal of Accounting and Business Society, 13(1), 33–44. Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/154

Issue

Vol. 13 No. 1 (2005): The International Journal of Accounting and Business Society

Section

Articles

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The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.