<![CDATA[Indonesia's tax ratio continues to decline and public trust in the tax authorities is eroded by various corruption cases, while the role of clean government in tax institutions as a determinant of citizen tax compliance is still rarely tested empirically. This study aims to analyze the implications of tax authority clean government on citizen tax compliance, with trust and tax morale as mediating variables. The study population comprises individual taxpayers registered at KPP Pratama Blitar (Blitar City and Blitar Regency), with a sample of 200 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), a statistical technique that simultaneously tests causal relationships between variables and their mediation effects. The test results show that all instruments are valid and reliable, and all five hypotheses are supported. Clean government has a positive and significant effect on tax compliance ($\beta = 0.253$), trust ($\beta = 0.586$), and tax morale ($\beta = 0.465$); while trust ($\beta = 0.172$) and tax morale ($\beta = 0.156$) are proven to partially mediate the effect of clean government on compliance. The model explains $48.6\%$ of the variance in tax compliance. The study concludes that the cleanliness of tax institutions increases citizen compliance primarily through the formation of trust and tax morale, making the restoration of tax authority legitimacy through the strengthening of transparency, accountability, and law enforcement the key to increasing voluntary compliance.]]>
