<![CDATA[This study aims to analyze the perceptions of individual taxpayers in Padang City toward the DJP Service Satisfaction Survey using the Trust in Government (TIG) framework. The research employs a qualitative method with a phenomenological approach. Data were collected through semi-structured interviews with 15 individual taxpayers consisting of employee taxpayers, freelance taxpayers, and business taxpayers. The results reveal that low trust is the predominant finding across all informants, with low trust code appearing in all 15 informants with 76 references far exceeding high trust which was only found in 5 informants with 12 references. Low trust is shaped by three interrelated factors: negative direct experiences with Account Representatives (AR), concerns over personal data security in digital surveys, and negative perceptions of DJP institutional integrity. Patterns of trust vary significantly across taxpayer categories: employee taxpayers tend to be neutral, freelance taxpayers experience anxiety over regulatory uncertainty, while business taxpayers demonstrate the lowest trust due to frequent confrontational interactions with AR. These findings indicate that the high satisfaction scores published by DJP may not reflect the actual perceptions of all taxpayers. For future researchers, it is recommended to expand the scope of the study to other regions and to employ mixed methods approaches to measure the relative contribution of each trust factor.]]>
