Open AccessThe Effect of Attitude on the Relationship of Trust and Personal Innovativeness with Taxpayer Intention
Author(s) -
M. Saleh Lubis,
Yurasti Yurasti,
Novі Yantі,
Y Yulistia
Publication year - 2018
Publication title -
asia proceedings of social sciences
Language(s) - English
Resource type - Journals
eISSN - 2663-6638
pISSN - 2663-662X
DOI - 10.31580/apss.v2i3.355
Subject(s) - taxpayer , prosperity , reciprocity (cultural anthropology) , business , revenue , marketing , advertising , social psychology , psychology , law , political science , accounting
One of the biggest sources of state revenue comes from taxes. The tax is not the most effective way to use the law, with no direct reciprocity and is used for the state's needs for the greatest prosperity of the people. The purpose of this study is to know the effect of personal trust and personal innovation on taxpayer's desires with attitude as a variable intervening. The result show that attitude can mediate the relationship between trust and personal innovativeness.