Pengaruh Religiusitas, Persepsi Keadilan Pajak dan Kepercayaan kepada Pemerintah terhadap Persepsi Tax Morale Mahasiswa (Studi Kasus Pada Mahasiswa Akuntansi STIE Perbanas Surabaya dan STIESIA)
Daftar Isi:
- The purpose of this study is to analyze the effect of religiosity, tax justice perception and trust to government on student tax morale perception. The independent variables in this study are religiosity, tax justice perception and trust to government, the dependent variable used is student tax morale perception in STIE Perbanas Surabaya and Sekolah Tinggi Ilmu Ekonomi Indoneisa (STIESIA). The sample technique in this study used purposive sampling technique, so that a sample are 97 from STIE Perbanas Surabaya and 98 from Sekolah Tinggi Ilmu Ekonomi Indoneisa (STIESIA). The technical data analysis used in this study is used Partial Least Square with WarpPLS 6.0. The results showed that religiosity and tax justice perception had an effect on student tax morale perception, while trust to government did not affect on student tax morale perception. Keywords : religiosity, tax justice perception, trust to government, tax morale