PENGARUH PERSEPSI KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA WAJIB PAJAK UMKM DI YOGYAKARTA)

Umi Hanipah, NIM.: 20108040092 (2024) PENGARUH PERSEPSI KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA WAJIB PAJAK UMKM DI YOGYAKARTA). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The increase in the number of MSMEs in Indonesia is in line with the increase in the number of taxpayers, this should provide additional potential for tax revenue. However, in reality the contribution to taxes from the MSME sector is still very low. Therefore, this research aims to determine the effect of perceived justice on MSME taxpayer compliance through trust as a mediating variable. This research differentiates justice into procedural justice, distributive justice and retributive justice. The sample in this research is 172 MSME actors in the Special Region of Yogyakarta Province who were selected using techniques purposive sampling. Data collection in this research used primary data, namely by questionnaire method and processed with assistance software Warppls version 7.0. The results of this research show that procedural justice, distributive justice and retributive justice have an influence positive towards taxpayer compliance. Trust also has a positive influence on taxpayer compliance. However, trust as a mediating variable only affects the procedural justice variable and distributive justice.

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