Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Hidayat, Julia
Unknown Affiliation
Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH TRANSPARANSI PEMERINTAH DAERAH DAN KEPERCAYAAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN GOWA Hidayat, Julia; Arman, Andi; Rayyani, Wa Ode
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48199

Abstract

This study aims to examine the effect of local government transparency and public trust on individual taxpayer compliance in Gowa Regency. The research was conducted among individual taxpayers registered at KP2KP Sungguminasa. A quantitative associative causal method was applied, using primary data collected through questionnaires distributed to 100 respondents selected by purposive sampling from a population of 180,000 registered taxpayers. Data were analyzed using multiple linear regression with SPSS version 27.The results indicate that local government transparency has a positive and significant effect on individual taxpayer compliance, with a regression coefficient of 0.377 and a significance value of 0.001. Public trust also has a positive and significant influence, with a regression coefficient of 0.510 and a significance value of 0.001. Simultaneously, both variables significantly affect taxpayer compliance, as shown by an F-value of 77.555 and a significance level of 0.000. The coefficient of determination (R²) of 0.615 reveals that 61.5% of the variation in taxpayer compliance is explained by transparency and public trust, while 38.5% is influenced by other factors outside the model.
Co-Authors Arman, Andi Wa Ode Rayyani