Tax Justice Perception and Trust in Government on Tax Compliance

摘要

This study aimed to analyze the effect of trust in the government to tax compliance with the perception of tax justice as a mediating variable. The research method was the Structural Equation Model. The sample from this study was individual taxpayers who located in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, Lamongan areas that have a tax ID and pay taxes. The data sources received from the questionnaire report. The results proved that (1) trust in government to tax compliance had positive and significant effect, (2) trust in government to perceptions of tax justice had positive and significant effect, (3) perception of tax justice to tax compliance had positive and significant effect, (4) trust in government to tax compliance mediated with perceptions of tax justice had positive and significant effect.