THE INFLUENCE OF TAX FAIRNESS AND TAXPAYER AWARENESS TOWARDS TAX COMPLIANCE: THE CASE OF TAXPAYER IN MAKASSAR

Abstract

This research aims to determine influence of tax fairness and taxpayer awareness towards tax compliance. This research was conducted in Makassar with taxpayer as subject. Population of this study were 152, 693 taxpayers in Makassar City (Pratama Tax Office Makassar). The sampling method used was accidental sampling. The Slovin formula is used to determine the sample size of taxpayers in Makassar. The sample size is rounded to 100 respondents. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that tax fairness has a positive influence towards taxpayer compliance in Makassar City. Taxpayer awareness has a positive influence towards taxpayer compliance. Tax fairness and taxpayer awareness have a positive influence on taxpayer compliance in Makassar City. For further researcher who wants to further investigate the influence of tax fairness and taxpayer awareness towards taxpayer compliance in Makassar City, it can be done by adding independent variables such as tax services, tax knowledge, or reconstructing variables by adding mediating and moderating variables. For further researcher, it is hoped that they can use other areas as research locations so that the results obtained will provide an overview of taxpayer compliance in other areas.