PENGARUH PERENCANAAN, KEPERCAYAAN DAN KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of planning, trust and justice on corporate taxpayer compliance at
companies listed at Indonesia Stock Exchange in 2020. This research was quantitative with primary data. A
questionnaire was used as the research isntrument to the respondents who were a company’s employees listed in
Indonesia Stock Exchange. Moreover, the data collection technique used incidental sampling. In line with, there
were 40 respondents as sample. Additionally, the data analysis technique used multiple linear regression with
SPSS 23. The research result showed that planning had a significant positive effect on corporate tax compliance,
the trust had a positive but insignificant effect on corporate tax compliance, and justice had an insignificant and
negative effect on corporate tax compliance. Moreover, a significant gain from the determination coefficeient (R2)
was 0.539. This meant that 53.9 per cent of corporate tax compliance had been affected by planning, trust and
justice.