PENGARUH PERSEPSI KEADILAN PAJAK WAJIB PAJAK ORANG PRIBADI TERHADAP PERILAKU KEPATUHAN FORMAL

Abstract

This study aims first to examine whether there is the influence of perceived tax fairness on

individual taxpayers compliance behaviour. The second bjective is to examine whether there is a

moderating role of financial condition in the relation of perceived tax fairness on individual

taxpayers compliance behaviour. The study was conducted in KPP Pratama Sidoarjo Utara by

questionnaire survey method to 100 individual taxpayers. Moderated Regression Analysis was

used to identify the study variables (perceived tax fairness, financial condition, and tax

compliance). The results of this study indicate that there is a statistically ignificant influence of

perceived tax fairness to the level of tax compliance behavior. The subvariabels of tax fairness

identified are general tax fairness, tax rate structure, self interest, and special provisions, but the

taxpayers consider the exchange with government is not fair enough. The financial condition also

has a significant moderating influence of perceived tax fairness to the level of tax compliance

behaviour.