DETERMINANTS OF PUBLIC TRUST AND ITS EFFECT ON TAXPAYER COMPLIANCE BEHAVIOR IN SOUTH SULAWESI PROVINCE, INDONESIA

Mohamad Thahir Haning, Hasniati Hamzah, Mashuri Tahili

Abstract


Developing taxpayer compliance behavior is still viewed as a key problem in the tax administration service system, and one that needs to be resolved immediately. This research article focuses on an analysis of the determinants of public trust and its effect on taxpayer compliance behavior. Some studies have been conducted to measure the influence of trust toward taxpayer compliance. However, there is scant research to scientifically identify the determinants of public trust in taxpayers. The target population involves all of the taxpayers in three areas: Makassar Selatan, Maros, and Palopo Municipality Government,  consisting of a population of 12,000 taxpayers, both individual and corporate. The research  sample size was determined using statistical methods, and the sample size was set at 20% of the population of the above areas (528 respondents). In this article, we propose the research framework of public trust and taxpayer compliance behavior that will be discussed.

Keywords


public trust; taxpayer compliance behavior; tax morale, social context; contextual tax service and socioeconomic; good governance; collaborative culture

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"Public Policy and Administration" ISSN online 2029-2872 / ISSN print 1648-2603