Abstract:
The objectives of this study are to examine and to obtain the empirical evidences and find the direct influence of tax fairness, tax morale, and trust on tax compliance behavior. This research is done with a survey method on the taxpayers who work at any companies in Jakarta. In this study, there are 75 respondents as the study samples who contributed to fill the online questionnaire. Data were analyzed by multiple linear regression and classical assumption method.
The result of this research showed that tax fairness has no significant influence toward tax compliance, tax morale has no significant influence toward tax compliance, and trust has significant influence toward tax compliance behavior.
