PERSEPSI WAJIB PAJAK TENTANG KEADILAN PAJAK DAN SISTEM PERPAJAKAN TERHADAP KEPATUHAN PAJAK; NIAT UNTUK PATUH SEBAGAI VARIABEL INTERVENING

Abstract

The role of Tax compliance has been investigated by many researchers  The purpose of this study was to determine the effect on the taxpayer 's perception oftax fairness and tax system on tax compliance. In addition, this study also investigate the role of intention to comply as intervening variable. This study use the theory of plan behaviour (TPB) to underpine the relationship. By using 83 respondents with the convenience sampling technique in payakumbuh city and data were collected through questionnaires. Analysis of the data using multilevel regression (Hierarchical Regression ). The results show that the taxpayer 's perception of fairness of tax significantly influence tax compliance and intention to comply . Taxpayer perceptions about the tax system has no significant effect on tax compliance and intention to comply. In addition, Intention to comply has a significant effect on tax compliance. Taxpayer perceptions about the fairness of taxsignificantly influence tax compliance through the intention to comply. However, Tax system has nosignificanteffecton tax compliance through the intentionto comply. This study has a practical and theoritical contribution and they are disscused in detail.

Keyword : Tax fairness , taxation system , intention to comply , tax compliance