文章基本信息

标题：The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia
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作者：Nur Sayidah ; Sri Suryaningsum ; Sri Luna Murdianingrum 等
期刊名称：International Journal of Financial Research
印刷版ISSN：1923-4023
电子版ISSN：1923-4031
出版年度：2020
卷号：11
期号：6
页码：116-128
DOI：10.5430/ijfr.v11n6p116
出版社：Sciedu Press
摘要：The purpose of this article is to examine the effect of perceptions of justice in tax amnesties on post-amnesty tax compliance. The independent variables employed were distributive justice, procedural justice, and retributive justice, and the dependent variable is tax compliance. Measurement of the variables was based on five Likert scales, from (1) Strongly Disagree to (5) Strongly Agree. The results of the multiple regression analysis of 133 questionnaire answers indicate that tax amnesty justice has a significant positive effect on post-amnesty tax compliance. The variables of tax justice that have a positive effect on tax compliance are procedural and retributive justice, with regression coefficients of 0.248 and 0.237 respectively, at a significance level of 0.00. A fairer tax amnesty policy will improve tax compliance after the amnesty period. The tax authorities need to make improvements to create a more equitable tax amnesty policy in the future.
关键词：tax justice;tax amnesty;tax compliance