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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

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asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
open access

Published: 23 July 2019

Trust, Perception of Service Climate, and Voluntary Cooperation

Elisa Tjondro, Lijuntri Patuli, Richard Andrianto, Delitha Julitha

Petra Christian University, Indonesia

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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Pages: 593-607

Keywords: Tax Authority, Trust in Tax Authority, Perception of Service Climate, Voluntary Cooperation.


Trust is based on the taxpayer’s belief that the tax authority is competent, pursues relevant goals, and give support to the taxpayers. Trust leads to good perception of service climate and voluntary cooperation. This study aims to examine the effect of trust in tax authority on voluntary cooperation mediated by perception of service climate. This research used survey as the technique of collecting data with a total sample of 120 taxpayers consist of Millennials and X generations. The type of business of respondents were retail/production and services/profession. The survey was conducted in 2019 in five major cities in Indonesia (Jakarta, Semarang, Surabaya, Bandung, and Denpasar). This study uses quota and convenience sampling. The analysis used is Partial Least Square with Wrap-PLS as a statistical tool. The results of this study found that the trust in tax authority affects voluntary cooperation through the perception of service climate as mediation. We also find trust in tax authority affects the perception of service climate and voluntary cooperation directly.


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