PENGARUH KESADARAN WAJIB PAJAK, KEADILAN PROSEDUR, DAN KEPERCAYAAN WAJIB PAJAK ORANG PRIBADI TERHADAP OTORITAS PAJAK DALAM RANGKA MENINGKATKAN VOLUNTARY TAX COMPLIANCE

Abstract

ABSTRACT
The purpose of this research are to find out how the influence of taxpayer
awareness, procedural justice, and taxpayer trust to tax authorities to improve
voluntary tax compliance.
The research conducted at Kantor Pelayanan Penyuluhan dan Konsultasi
Perpajakan in Tidore. This research is causal comparative with quantitative
approach. Samples were taken by incidental sampling technique, with the sample
counted 100 respondents. Technique of taking data using questionnaire. Data was
taken in March 2018.
The result of the research from 100 respondents shows that the
consciousness of the taxpayer does not affect the voluntary tax compliance, while
the justice procedure and the trust of the taxpayer have a significant and positive
influence on taxpayer compliance. Awareness of taxpayers, procedural justice,
and taxpayer trust simultaneously affect taxpayer compliance. These results
indicate that there is a relationship between taxpayer awareness, procedural
justice, and taxpayer trust on voluntary tax compliance.
Keyword : awareness, procedural justice, trust, voluntary tax compliance