The Effect of Government Effectiveness, Rule of Law and Control of Corruption Toward Tax Obedience

This study examined the effect of government effectiveness, rule of law and control of corruption on tax obedience. Tax obedience will increase when society trust on government  The trust these good governance government is implemented. variables ax revenue. In recent years, good government governance is the main reason and measurement for society to pay tax. The purpose of the paper is to investigate the relationship between government effectiveness, rule of law and control of corruption as a set of good government governance and tax obedience, using data from countries since 202-2014. The empirical analysis applies panel data methodology to provide this relationship. Using fixed effect model, there was found evidence that the rule of law and control of corruption significantly affect tax obedience. However, government effectiveness does not significantly affect tax obedience