THE EFFECT OF TRUST TO GOVERNMENT, MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR
Abstract: The aim of this
study is to examine the direct and indirect effect of trust to government,
costs of compliance and moral obligation on taxpayer compliancebehavior. This
study was conducted in East Java. The respondents of the study are business
taxpayers. Fourty three taxpayers participated in this study. The findings of
this study show that: (1) the direct effect trust to government on taxpayer
compliance behavior is positive and significant (2) the indirect effect of trust
to government on taxpayer compliance behavior through moral obligation is positive
and significant (3) the indirect effect of trust to government on taxpayercompliance
behavior through costs of compliance is insignificant. This study contribute
not only to the research literature but also to help government to develop
strategies toward improving compliance.
Author: Muslichah
Journal Code: jpakuntansigg100019
