The Influence of Trust in the Government on Tax Compliance with the Perception of Tax Fairness as A Mediating Variable

Nururl Hayati; Saifhul Anuar  Syahdan; Riswan Yudhi  Fahrianta; Soelistijono  Boedi

doi:10.54951/ijtar.v6i2.1202

Authors

Nururl Hayati Institut Bisnis dan Teknologi Kalimantan
Saifhul Anuar Syahdan Institut Bisnis dan Teknologi Kalimantan
Riswan Yudhi Fahrianta Institut Bisnis dan Teknologi Kalimantan
Soelistijono Boedi Institut Bisnis dan Teknologi Kalimantan

DOI:

https://doi.org/10.54951/ijtar.v6i2.1202

Keywords:

Government on Tax Compliance, Perceptions of Tax Fairness, Tax Compliance

Abstract

This study aims to examine the influence of trust in the government on tax compliance with perceptions of tax fairness as a mediating variable. The research used a quantitative method. The data used are primary, obtained directly from respondents’ responses to the distributed questionnaires. The population in this study consists of MSME taxpayers in the Food and Beverage sector in the City of Banjarmasin. The sampling technique employed is non-probability sampling, specifically convenience sampling. The research sample consists of 100 taxpayers. The results indicate that trust in the government has a positive effect on perceptions of tax fairness and tax compliance; perceptions of tax fairness have a positive impact on tax compliance; and perceptions of tax fairness mediate the relationship between trust in the government and tax compliance

References

Bahrien, M., & Purba, M. A. (2024). Pengaruh Modernisasi Administrasi Perpajakan, Transparansi dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak. 6(3), 1220–1234.

Cahyonowati, N., Ratmono, D., & Juliarto, A. (2023). The role of social norms and trust in authority in tax compliance dilemmas. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2174084

Fardan M. Z., Rahardi N., & Hanik S.M. (2022). Pengaruh Kepercayaan Kepada Pemerintah terhadap Kepatuhan Pajak dengan Persepsi Keadilan sebagai Variabel Intervening. Indonesian Tax review 6(1), 107-121.

Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226–232. https://doi.org/10.1016/j.kjss.2016.10.003.

Güzel, S. A., Özer, G., & Özcan, M. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal of Behavioral and Experimental Economics, 78, 80–86. https://doi.org/10.1016/j.socec.2018.12.006.

Ghozali, I. (2018). Aplikasi analisis mutivariete dengan program IBM SPSS 23 (8th ed.). Badan Penerbit Universitas Diponegoro.

Gujarati, D. N. (2004). Basic econometrics (4th ed.). The McGraw-Hill Companies.

Hama, A. (2021). Analysis of Tax Payment Compliance on E-Commerce Transaction in Surabaya. Enrichment: Journal of Management, 12(1), 609–620. http://repository.stieyapan.ac.id/id/eprint/106/

Hayes, A. F. (2013). Introduction to mediation, moderation, and conditional process analysis: Methodology in the Social Sciences. (Kindle Edi). The Guilford Press.

Kemenkeu.go.id. 2022. APBN Kita Desember 2021. https://www.kemenkeu.go.id/media/19072 /apbn-kita-desember-2021.pdf (diakses pada 15 Juni 2022).

Kementerian Keuangan Republik Indonesia. APBN 2020. https://www.kemenkeu.go.id/apbn2020 (diakses 19 Mei 2021).

Kementerian Keuangan Republik Indonesia. (2023). Pendapatan Negara Capai Rp2.553,2 Triliun. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita utama/Pendapatan-Negara-Hingga-12-Desember-2023

Kusufiyah, Y. V., & Anggraini, D. (2024). Dampak Kebijakan PP Nomor 55 Tahun 2022, Kesadaran Wajib Pajak, Dan Kepercayaan Kepada Pemerintah Tehadap Kepatuhan Wajib Pajak UMKM. Jurnal Ekonomika Dan Bisnis (JEBS), 4(1), 98 112. https://doi.org/10.47233/jebs.v4i1.1531.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004.

Latief, S., Junaidin, Z., & Mapparenta. (2020). Pengaruh kepercayaan kepada pemerintah, kebijakan insentif pajak dan manfaat pajak terhadap kepatuhan wajib pajak. Center of Economic Student Journal, 3(3), 271–289

Lind, E. A. (2001). Fairness heuristic theory: Justice judgements as pivotal cognitions in organizational relations. Stanford University Press.

Mardiasmo. (2016). Perpajakan (Terbaru). Andi.

Meiryani, W., DL, D., RS, L., Salim, G., Purnomo, A., & Daud, Z. M. (2023). the Effect of Tax Incentives, Trust in Tax Authorities, Tax Morale, and Tax Socialization on Individual Taxpayer Compliance. Journal of Governance and Regulation, 12(4), 144–156.

Niati, S. (2024). Pengaruh Self Assessment System, Kepercayaan Kepada Pemerintah, Keadilan Perpajakan, dan Kompleksitas Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Tax Evasion sebagai Variabel Intervening (Studi Kasus terhadap Mahasiswa Fakultas Bisnis Universitas Buddhi Dharma) (Vol. 3, Issue 1). https://jurnal.ubd.ac.id/index.php/ga

Nik Amah, Candra Febrilyantri, & Novi Dwi Lestari. (2023). Insentif Pajak dan Tingkat Kepercayaan: Pengaruhnya Terhadap Kepatuhan Wajib Pajak. Jurnal Ekonomi, 28(1), 1–19. https://doi.org/10.24912/je.v28i1.1266.

Nurlis, N., & Ariani, M. (2020). Tax Awareness Moderates Knowledge and Modernization of Tax Administration on Tax Compliance, Survey on MSME taxpayers in South Tangerang City, Indonesia. Journal of Management Studies and Social Science Research, 2(5 September-October), 250–259. www.ijmsssr.org

Pohan, E. S., & Nurjanah, M. (2022a). Pengaruh Pemahaman Self Assessment System, Sosialisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Pembayaran Pajak Penghasilan (Studi Kasus pada Pemilik Online Shop di Banten). Return: Jurnal Ilmiah Manajemen, 1(1), https://jurnal.unival.ac.id/index.php/return/article/view/50

Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). John Wiley & Sons.

Simanjuntak, J. G., & Sudjiman, P. E. (2023). Pengaruh Moralitas Pajak, Tingkat Nasionalisme, dan Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Pajak. Innovative: Journal Of Social Science Research, 3(5), 8806–8821. https://doi.org/https://doi.org/10.31004/innovative.v3i5.5765

Taing, H. B., & Chang, Y. (2021). Determinants of tax compliance intention Focus on the theory of planned behavior. International Journal of Public Administration,44(1),https://doi.org/https://doi.org/10.1080/01900692.2020.1728313.

Undang-Undang RI Nomor 20 Tahun 2008 Tentang Usaha Mikro Kecil Menengah https://peraturan.bpk.go.id/Details/39653/uu-no-20-tahun-2008

Prinz, A., Muehlbacher, S., & Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20–34. https://doi.org/10.1016/j.joep.2013.04.004.

Purnamasari, A., Pratiwi, U., & Sukirman, S. (2019). Pengaruh Pemahaman, Sanksi Perpajakan, Tingkat Kepercayaan pada Pemerintah dan Hukum, serta Nasionalisme terhadap 22 Kepatuhan Wajib Pajak dalam Membayar PBB-P2 (Studi Pada Wajib Pajak PBB-P2 Di Kota Banjar). Jurnal Akuntansi Dan Auditing, 14(1), 22. https://doi.org/10.14710/jaa.v14i1.18221

Putra, A. F. (2020). Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem . Jurnal Riset Akuntansi dan Perpajakan, 1 12.

Undang-Undang RI Nomor 28 Tahun 2007 Ketentuan Umum dan Tata Cara Perpajakan https://peraturan.bpk.go.id/Details/39916/uu-no-28-tahun-2007

Yuliani, S. D., & Setyaningsih, N. D. (2020). Faktor faktor yang mempengaruhi kepatuhan wajib pajak dengan kesadaran perpajakan sebagai variabel moderating. El Muhasaba: Jurnal Akuntansi, 11(1), 1–16.

Yulianti, A., Kurniawan, A., & Umiyati, I. (2019). Pengaruh pengetahuan perpajakan dan persepsi keadilan terhadap tingkat kepatuhan wajib pajak melalui kepercayaan. Jurnal Riset Keuangan Dan Akuntansi, 5(1), 36–54. https://doi.org/10.25134/jrka.v5i1.1929.

Wahl, I., Kastlunger, B., & Kirchler, E. (2010). Trust in authorities and power to enforce tax compliance: An empirical analysis of the “slippery slope framework.” Law and Policy, 32(4), 383 406. https://doi.org/10.1111/j.1467 9930.2010.00327.x.

Wenzel, M. (2002). The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers’ identity. Journal of Applied Psychology, 87(4), 629 645. https://doi.org/10.1037/0021 9010.87.4.629.

Zemiyanti, R. (2016). Keadilan prosedur dan kepercayaan WP terhadap otoritas pajak?: Analisis mediasi kepatuhan pajak. 4(3), 1101-1110. https://doi.org/10.17509/jrak.v4i3.4662.