PENGARUH HORIZONTAL EQUITY, VERTICAL EQUITY, EXCHANGE EQUITY, DAN PROCEDURAL FAIRNESS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA TABANAN

Abstract

One of the factors that influence taxpayer compliance is the dimension of
tax justice which consists of horizontal equity or horizontal tax justice, vertical
equity or vertical tax justice, exchange equity or reciprocity given by the tax
authorities to taxpayers, and procedural justice or procedural justice where if the
dimension of justice taxes are implemented properly and appropriately, it will
increase taxpayer compliance. The problem in this study is whether the effect of
horizontal equity (X1), vertical equity (X2), stock exchange equity (X3), and
procedural justice (X4) on individual taxpayer compliance at KPP Pratama
Tabanan. The phenomenon that occurs is a decrease in tax compliance and also tax
revenue. This research is a quantitative study, the population used is individual
taxpayers at KPP Pratama Tabanan totaling 69,609 people. The sample used was
116 respondents who were determined by the convenience sampling method. The
data analysis technique used is Multiple Linear Regression Analysis, so the results
of the study namely Horizontal Equity Variables (X1), Vertical Equity (X2),
Exchange Equity (X3), and Procedural Justice (X4) have a significant and positive
effect on Individual Taxpayer Compliance at KPP Tabanan Primary.