INTERAKSI KOMITMEN DALAM DINAMIKA KEPATUHAN PAJAK

Abstract

Commitment Interaction in Tax Compliance Dynamics. This study seeks to prove the interaction of coercive power and legitimacy, taxpayer trust, and commitment to taxpayer compliance. The method used is Structural Equation Modeling with a total sample of 100 taxpayers. This study shows that commitment is the main factor that can maintain harmonious relations between taxpayers and tax authorities in the future. On the other hand, coercive power and legitimacy power tend not to be able to encourage tax compliance. Therefore, tax authorities need to design a tax compliance approach based on the principle of commitment.