PENGARUH DIMENSI KEADILAN PAJAK DAN TAX MORALE TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP PRATAMA KOTA BANDUNG

Abstract

This study aimed to examine the effect of taxes and tax fairness dimensions of morale on the level of
compliance with corporate taxpayers registered in KPP Bandung. Richardson (2006) and Azmi Perumal (2008)
explains that there are five dimensions that influence tax compliance behavior, namely: (1) natural justice, (2)
reciprocal government, (3) interest, (4) special provisions , (5) tax rate structure. While Mustikasari (2007)
that (1) violates ethics, (2) guilt, (3) the principles of living a positive effect on tax compliance behavior.The
study was conducted with a questionnaire survey method to test the primary data obtained from 72
respondents, using partial least squares analysis (PLS) was used to identify the dimensions of tax fairness and
tax morale on tax compliance level agency listed in KPP Bandung. The results showed that the direct
dimension tax fairness and tax morale significantly affect tax compliance Corporate Taxpayers are registered in
KPP Bandung against the Taxpayer compliance rate, in which dimensions of tax justice has a positive effect on
the level of compliance of Corporate Taxpayers and tax nor positive effect on the morale of the Taxpayer
compliance rate.
Key words: taxes, tax fairness dimensions, tax morale, tax compliance