DAMPAK DIMENSI KEADILAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN DALAM KONTEKS TRI HITA KARANA DI KPP PRATAMA BADUNG SELATAN

Abstract

The aim of this study is to examine the impact of tax justice dimensions on tax
payer compliance behavior. Richardson (2006) revealed that tax fairness is a
multidimensional problem and the problem of national culture impact on tax
compliance behavior. The study was conducted using a survey of corporate
taxpayers registered in South Badung KPP. Logistic Regression analysis is used
for data analysis. The results showed that only one-dimensional general tax justice
is fairness / general fairness that significantly influence the behavior of tax
compliance. However, the variable reciprocal government / exchanges with
government, personal interest / self-interest, special provisions / special
provissions, and the structure of the tax rate / tax rate structure has no significant
effect on the level of compliance with corporate taxpayers registered in South
Badung KPP , Tri Hita Karana culture and the level of tax knowledge to explain
differences in the results with the results of previous studies.

Keyword : general fairness, exchanges with government, self interest, special
provissions, behavior of tax compliance.