Deontological ethics as moderating the relationship between trust determinations and taxpayer intentions on taxpayer compliance

Taxpayer compliance is influenced by the level of trust that arises from within each individual, thus showing obedience to their obligations as taxpayers. The purpose of this study was to examine the relationship between trust and taxpayer intentions on taxpayer compliance by moderating deontological ethics. The object of this research is MSME actors in Bali. The results showed that trust and intention had a significant effect on taxpayer compliance. The effect of trust is considered higher with a path coefficient (0.471) than intention (0.298), although intention is also still seen by respondents as providing benefits in encouraging compliance with tax obligations. The Deontological Ethics variable is considered to significantly moderate / strengthen the effect of trust and intention on Taxpayer Compliance. The higher and better the Deontology Ethics attitude grows in respondents, the stronger the influence of respondents' understanding of trust is higher (path coefficient 0.273) and intentions (0.157) on taxpayer compliance.