Analysis about the Influences of Good Public Governance, Trust toward Tax Compliance on Public Companies that Listed in Indonesian Stock Exchange

Sitardja, Meco and Dwimulyani, Susi (2016) Analysis about the Influences of Good Public Governance, Trust toward Tax Compliance on Public Companies that Listed in Indonesian Stock Exchange. OIDA International Journal of Sustainable Development, 9 (9). pp. 35-41. ISSN 1923-6654(print),1923-6662(online)

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Abstract

This study aimed to examine the influence of good public governance on tax compliance with trust as intervening in the non financial companies listed in Indonesian Stock Exchange (IDX). The data used was obtained using SEM-PLS of 87 years observation of non financial companies for the period 2014. Tax Fairness was evaluated using questionnaires based on Saad (2009); Tax transparency was evaluated using questionnaires based on Rawlins (2008); Trust was evaluated using questionnaires based on Mayer et al (1995) and Benk and Budak (2012); and Tax compliance was evaluated using questionnaires based on Jackson et al (1986). Model analysis of the data testing was performed by structural equation modeling with approach partial least squares (SEM-PLS) that supported by SmartPLS 3.0 as statistic tool.

Item Type: Article
Uncontrolled Keywords: Good public governance, trust, tax compliance
Subjects: Accounting
Divisions: Journal Article > Prodi Akuntansi
Depositing User: Prasetiyo Suhendro
Date Deposited: 27 Sep 2023 06:28
Last Modified: 27 Sep 2023 06:28
URI: http://repository.podomorouniversity.ac.id/id/eprint/985

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