PENGARUH TINGKAT KEADILAN PROSEDURAL TERHADAP KEPATUHAN WAJIB PAJAK: VARIABEL KEPERCAYAAN TERHADAP OTORITAS PAJAK DAN NORMA PERSONAL SEBAGAI VARIABEL MODERATOR DAN MEDIATOR (Studi Empiris Pada Wajib Pajak Yang Melakukan Kegiatan Usaha Di Kota Semarang)

Abstract

This study aims to analyze the effect of procedural fairness on taxpater’s compliance and

the  role  of  trust  in  tax  authorities  and  personal  norms  as  moderator  and  mediator variables. Fairness Heuristic Theory explains trust in the tax authorities can strengthen the influence of procedural fairness on tax compliance. While based on the norm activation theory developed by Scwartz (1973; 1977), presented mediation model, which is personal norms role as mediator variables on the influence of procedural fairness to the taxpayer’s compliance. This study  uses a quantitative method where the data obtained from the questionnaire with convenience sampling technique. The respondents in this research is the taxpayer who carries on business in the city of Semarang, both of which are businesses individual  taxpayers  and  corporate  taxpayers.  Data  was  analyzed  using  regression analysis, moderated regression analysis, and path analysis with SPSS 20:00 for windows. Based on the research that has been done, procedural fairness have a direct negative effect on tax compliance, but have an indirect positive effect through the mediator variable personal norms, in addition the effect of procedural fairness on tax compliance can be strengthened by a moderator variable of trust in tax authorities.