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.