PENGARUH KEPERCAYAAN, KEADILAN PROSEDURAL, SANKSI PAJAK, DAN MORAL PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to analyze the effect of trust, procedural fairness, and tax sanction on taxation morale, as
well as the effect of trust, tax sanction, and taxation morale on taxpayers’ compliance. The research was
quantitative with questionnaires as the onstrument. While, the data collection technique used incidental
sampling. In line with, there were 100 taxpayers which registered at Pratama Tax Service Office, West Sidoarjo.
Moreover, the data analysis technique used Partial Least Square (PLS) with WarpPLS 6. The research result
concluded trust had negative and insignificant effect on taxpayers’ compliance at Pratama Tax Service Office,
West Sidoarjo. In contrast, trust had positive and significant effect on taxation morale. Likewise, procedural
fairness had positive and significant effect on taxation morale. Similarly, tax sanction dan positive and
significant effect on taxation morale. On the other hand, tax sanction had positive but insignificant effect on
taxpayers’ compliance. Likewise, taxation morale had positive and significant effect on taxpayers’ compliance.
Keyword: Trust, Procedural Fairness, Tax Sanction, Taxation Morale, Taxpayers’ Compliance