Pengaruh Aturan Moral, Persepsi Keadilan Sistem Pajak, dan Kepercayaan pada Pemerintah terhadap Moral Pajak Mahasiswa Universitas Andalas

ELMI, SURYANTI (2019) Pengaruh Aturan Moral, Persepsi Keadilan Sistem Pajak, dan Kepercayaan pada Pemerintah terhadap Moral Pajak Mahasiswa Universitas Andalas. Diploma thesis, Universitas Andalas.

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Abstract

This research aims to empirically examine the effect of moral rules, perception of fairness of tax system, and trust in government towards tax morale of Andalas University students. The population of this research is the student of Andalas University. The sampling technique used was purposive sampling. Based on the established criteria, the samples obtained were 100 respondents Analyze data used multiple linear regression with SPSS 16.0 program.The results of the test indicated that moral rules and trust in government have a positive and significant effect on tax morale of Andalas University students, meanwhile perception of fairness of tax system have a negative and significant effect on tax morale of Andalas University students. The limitation of this study is that the sample used is only Andalas University students so the results obtained cannot be generalized. Future research should be conducted using students from other universities in West Sumatra so that the consistency of the results of this study can be known. Future research can also add other factors that influence tax morale that have not been tested in this study. Keywords:tax morale, moral rules, perception of fairness of tax system, trust in government

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