This research is purposed to analyze the impact of distributive and procedural justice on taxpayer compliance with a locus of control as the moderation variable. The population of this research amount 1.530 hotel which was registered as the taxpayer at the Regional Financial and Asset Management Agency of Gianyar District. 98 hotels were selected as samples using the non-probability sampling technique and analyzed by Moderated Regression Analysis (MRA). The results of this research showed that both distributive justice and procedural justice have a positive and significant impact on taxpayer compliance. This research also revealed that locus of control strengthened the influence of distributive justice and procedural justice on taxpayer compliance.

Keywords : Distributive Justice, Procedural Justice, Locus Of Control, Taxpayer Compliance.