Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025

The Effect of Tax Socialization, the Role of Tax Justice and Taxpayer Trust on Taxpayer Compliance Using Public Trust Moderation Variables

Tri Indah Wulandari (Unknown)



Article Info

Publish Date
30 Apr 2025

Abstract

This study aims to analyze the influence of Tax Socialization, Tax Fairness, and Taxpayer Trust on Taxpayer Compliance. The data were analyzed using multiple linear regression to test the relationship between independent and dependent variables. The results of the study show that the three independent variables have a significant influence on Taxpayer Compliance. Tax socialization has a positive effect, which means that the more effective the socialization carried out by the tax authority, the higher the level of taxpayer compliance. Tax fairness also has a significant effect, showing that taxpayers are more compliant if they feel that the tax system implemented is fair and non-discriminatory. In addition, taxpayers' trust in the government and tax management contributes to increased tax compliance, where taxpayers who believe that taxes are well managed tend to be more compliant.Although the regression model showed a significant influence, the value of the determination coefficient (R² = 10.2%) indicated that there were other factors outside the study that affected taxpayer compliance. Therefore, further studies are needed to identify other factors that contribute to improved tax compliance.  

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...