Abstract:
This research aims to investigate the impact of tax justice, trust, and the power of authority toward tax compliance. Most of the authority has the same major problem which is tax compliance. All the factors to be investigated are from the noneconomic side because, there has been a little research that directly to study the factor affecting the tax compliance from the noneconomic side. This research using a quantitative method. The data was collected using primary data collecting which obtained by the questionnaire and took the sample by purposive sampling from taxpayer who has the tax identification number. 151 taxpayers in Jabodetabek area were taken as a samples to examine the relationship between the independent variable and dependent variable. The data obtained from this sample were measured using Structural Equation Model (SEM) with Partial Least Square (PLS) in running the data. This study reveals that (1) tax justice has a positive and significant impact on tax compliance, (2) there is a positive and significant impact between trust and tax compliance, and (3) power of authority has a positive and significant impact on tax compliance. The sample only took in Jabodetabek area. For this reason, the result only can be illustrated in Jabodetabek area and for future research, it is recommended to collect the samples throughout Indonesia.
