Detterent Factor and Social-Psychology Factors in Voluntary Tax Compliance

Introduction.This study aims to examine the deterrence factors namely tax sanctions and social psychological factors consisting of procedural justice, trust in government authorities and moral norms on voluntary tax compliance. In this study moral beliefs and norms were tested as mediating variables. Method. The population in this study was an individual taxpayer in the city of Pekanbaru. The sampling technique used was purposive sampling. The survey was conducted by delivering questionnaires directly to respondents, namely taxpayers. A total of 100 taxpayers participated in this study but the data that can be processed is 99. Result.The results of the analysis with Structural Equation Model with Warp PLS program show that procedural justice and tax sanctions have a significant effect on trust in government authorities, but sanctions do not affect moral norms. Trust does not affect voluntary compliance. so that trust does not mediate the influence of justice and tax sanctions on voluntary compliance. The results of the study show that moral norms are mediating trust in government authorities towards voluntary compliance. Conclusion. This study is that the government can strive for education to improve the taxpayer's morality so that it will increase voluntary compliance.     Keywords: deterrence factors, social psychological factors, procedural justice, trust in government authorities and moral norms on voluntary tax complianc