Marselina, Marselina (2019) The Effect of Government Effectiveness, Rule of Law and Control of Corruption on Tax Obedience. International Journal of Innovation, Creativity and Change., 6 (1). pp. 173-183.

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Abstract

This study examined the effect of government procedure, rule of law and control of corruption on tax obedience. Tax obedience will increase when society trusts in government The trust in good governance affects variable on tax revenue. In recent years, quality governance has been the main reason and measurement for society to pay tax. The purpose of this paper is to investigate the relationship between government effectiveness, rule of law and control of corruption as a set of good governance and tax obedience procedures. The study uses data from 30 countries between the years 2002-2014. The empirical analysis applies panel data methodology to investigate the relationship. Using fixed effect model, evidence was found that rule of law and control of corruption significantly affect tax obedience. However, government effectiveness does not significantly effect tax obedience

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Ekonomi Pembangunan
Depositing User: MARSELINA
Date Deposited: 14 Nov 2019 10:34
Last Modified: 14 Nov 2019 10:34
URI: http://repository.lppm.unila.ac.id/id/eprint/16369

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