<![CDATA[This study is motivated by the persistently low level of tax compliance in many developing countries, indicating that enforcement-based approaches alone are not fully effective. Therefore, it is important to understand psychological factors, particularly perceptions of fairness, in shaping taxpayer behavior. This study examines the effects of distributive justice, procedural justice, and retributive justice on tax compliance, grounded in justice theory. Using a quantitative approach and structural equation modeling, the results show that all three dimensions of justice have a positive and significant effect (p < 0.05) on tax compliance. These findings confirm that perceptions of fairness in the allocation of tax burdens, administrative processes, and the implementation of sanctions play a crucial role in encouraging compliance. In addition, the analysis of control variables reveals significant variations in compliance patterns across demographic groups, particularly based on gender, age, and education level. This study contributes to the behavioral taxation literature by emphasizing the central role of fairness in taxpayer decision-making, and provides practical implications for tax authorities to design policies that are more equitable, transparent, and responsive in order to enhance sustainable tax compliance.]]>
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