Examine the relationship between tax knowledge, Perceived Tax Justice and tax compliance

Behrouz Naqibi¹ Gholamreza omidi²

1) Master of Executive Management, Islamic Azad University, Science and Research Branch, Ilam,
2) Masters student of Executive Management, Islamic Azad University, Science and Research Branch, Ilam,

IOI Code : XYAC-ZCAGK
Publication : 3rd.International Conference on Modern Research’s in Management,Economics & Accounting(3meaconf.com)
Abstract :
    The aim of this study is investigate the relationship between tax knowledge, perceived Tax Justice and tax compliance. Research method from aim perspective is applied and In terms of method Descriptive – correlation. The populations are all tax payers Ilam province. By using Cochran formula were selected 308 people as the sample size. From Library and field methods is used to collect information. Research instruments are questionnaire tax knowledge, tax compliance and tax justice a total of 38 questions and its validity was confirmed by experts. Questionnaire reliability obtained 0/877. Through the spss software used for the analysis of data and from Pearson correlation coefficient used to examine the relationship between variables. The results showed that there is significant correlation between tax knowledge, perceived Tax Justice and tax compliance.

Keywords : tax knowledge perceived tax justice and tax compliance