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The Contrarian: Finance, Accounting, and Business Research
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29639743     EISSN : 2986190X     DOI : https://doi.org/10.58784/cfabr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The Contrarian: Finance, Accounting, and Business Research (CFABR) is written in English and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2026)" : 1 Documents clear
The effect of trust in government and tax literacy on PBB-P2 taxpayer compliance with perception of tax fairness as a mediating variable in Southeast Minahasa Regency Tumimomor, Cherril Angelia; Warongan, Jessy D. L.; Budiarso, Novi S.
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.412

Abstract

Trust in government and adequate tax literacy are frequently identified as key determinants of taxpayer compliance; however, empirical findings remain inconclusive, particularly at the local tax level. This study examines the direct effects of trust in government and tax literacy on PBB-P2 (Land and Building Tax for Rural and Urban Areas) taxpayer compliance and investigates the mediating role of perceived tax fairness in Southeast Minahasa Regency, Indonesia. Using a quantitative approach, data were collected from 108 registered PBB-P2 taxpayers and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that trust in government has a positive but insignificant direct effect on taxpayer compliance, whereas tax literacy and perceived tax fairness have positive and significant effects. Furthermore, perceived tax fairness fully mediates the relationship between trust in government and taxpayer compliance and partially mediates the relationship between tax literacy and taxpayer compliance. These findings highlight that perceptions of fairness constitute a critical psychological mechanism through which institutional trust and individual tax knowledge are translated into compliant behavior. The study contributes to the tax compliance literature by emphasizing the strategic importance of fairness-oriented tax administration and targeted tax literacy programs at the local government level.

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