The Influence of Tax Justice Perception, DGT Image, and Taxpayer Trust on Taxpayer Compliance Through Intentions
DOI:
https://doi.org/10.37676/jmea.v5i4.1884Keywords:
Image Of The DGT, Intention To Pay Taxes, Perception Of Tax Fairness, Taxpayer Compliance, Taxpayer TrustAbstract
This study aims to analyze the influence of the perception of tax justice, the image of the Directorate General of Taxes, and taxpayers' trust in taxpayer compliance through the intention to pay taxes to taxpayers at KPP Pratama Lubuk Pakam. This study uses a quantitative approach with a survey method. The research population is active individual taxpayers in Hamparan Perak Village, Kelambir Village, and Kelambir Lima Kebun Village, Deli Serdang Regency. The research sample amounted to 388 respondents who were determined using the Slovin formula with an error rate of 5%. Primary data was collected through questionnaire deployment using the Likert scale. The data analysis technique used Partial Least Squares Structural Equation Modeling with the help of SmartPLS 3.0. The results of the study show that the perception of tax fairness, the image of the DGT, and the trust of taxpayers have a positive and significant effect on the intention to pay taxes. These three variables also have a positive and significant effect on taxpayer compliance. The intention to pay taxes has been proven to have a positive and significant effect on taxpayer compliance and is able to mediate the influence of the perception of tax fairness, the image of the DGT, and taxpayer trust on taxpayer compliance. The R-square value shows that the model explains the intention to pay taxes by 29.6% and the taxpayer's compliance by 43.7%. These findings confirm that taxpayer compliance is influenced by perceptual, institutional, trust, and internal intention factors of taxpayers.
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