PENGARUH KEPERCAYAAN DAN KEKUASAAN DALAM OTORITAS PEMERINTAH TERHADAP KEPATUHAN PAJAK (Studi Empiris : Pedagang Pasar Raya Padang)

Abstract

Tax compliance is a factor that determines the level of tax revenue. The higher level of tax compliance, so that the tax revenue will be greater. This research aims to determine the effect of trust in government authority and power to tax compliance. Population in this study is that traders in “Pasar Raya Padang”  who do trade in their stalls. Sample selection in this study is the convinience method, The sampling is done randomly. This research carried out with the questionnaires. Questionnaires distributed were as many as 95 sheets, while questionnaires were returned about 91 sheets or approximately 95.79%.  hypothesis testing performed using SPSS version 16.00.

Hypothesis testing results obtained from this research is concluded that, variables of trust in government authority and power have significant influence on tax compliance. Until it can be concluded that, increasing of trust in the merchant to government authorities, will increase tax compliance so that tax revenues will be greater. as well as the power of the government authorities, the greater the power of the government, it will increase tax compliance.

Keyword : trust, power, environment authoritiez, tax compliance