文章基本信息

标题：Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework
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作者：Theresia Woro Damayanti ; Theresia Woro Damayanti ; Sutrisno 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：938-944
DOI：10.1016/j.sbspro.2015.11.124
语种：English
出版社：Elsevier
摘要：AbstractThis study examined the behavior of the taxpayer in relation to tax compliance. This study developed the Theory of Planned Behavior in relation to taxation by adding the trust and uncertainty orientation. This study provides empirical evidence that the whole model in the theory of planned behavior is supported. In addition, the influence of the perception of the government which is the operationalization of Fiscal Theory of Psychology against intention to comply is also supported. Empirical evidence supports trust as a moderating variable but not support the uncertainty orientation as moderating variables
关键词：Trust;Uncertainty Orientation;Tax Compliance