Authors :
I Nyoman Oka Sepri Yasa
Volume/Issue :
Volume 5 - 2020, Issue 12 - December
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3n65bNf
Abstract :
This research is purposed to analyze the
impact of distributive and procedural justice on
taxpayer compliance with a locus of control as the
moderation variable. The population of this research
amount 1.530 hotel which was registered as the taxpayer
at the Regional Financial and Asset Management Agency
of Gianyar District. 98 hotels were selected as samples
using the non-probability sampling technique and
analyzed by Moderated Regression Analysis (MRA). The
results of this research showed that both distributive
justice and procedural justice have a positive and
significant impact on taxpayer compliance. This research
also revealed that locus of control strengthened the
influence of distributive justice and procedural justice on
taxpayer compliance.
Keywords :
Distributive Justice, Procedural Justice, Locus Of Control, Taxpayer Compliance.
This research is purposed to analyze the
impact of distributive and procedural justice on
taxpayer compliance with a locus of control as the
moderation variable. The population of this research
amount 1.530 hotel which was registered as the taxpayer
at the Regional Financial and Asset Management Agency
of Gianyar District. 98 hotels were selected as samples
using the non-probability sampling technique and
analyzed by Moderated Regression Analysis (MRA). The
results of this research showed that both distributive
justice and procedural justice have a positive and
significant impact on taxpayer compliance. This research
also revealed that locus of control strengthened the
influence of distributive justice and procedural justice on
taxpayer compliance.
Keywords :
Distributive Justice, Procedural Justice, Locus Of Control, Taxpayer Compliance.
