The Effect of Trust in Government and Perceptions of Tax Justice on Tax Compliance with Job Type as Moderation (Empirical Study on Individual Taxpayers Registered at Jayapura Primary Tax Service Office)

Abstract

This study aims to analyze and provide empirical evidence of the effect of trust in government and perceptions of tax justice on tax compliance with job type as moderation at the Jayapura Primary Tax Service Office. The study's population consists of all Individual Taxpayers (WPOP) who are registered at KPP Pratama Jayapura, with a total population of 283,000 taxpayers. The study's sample comprised 100 respondents who were taxpayers. The researchers employed a non-probability sampling method, specifically convenience sampling techniques. The data gathering process involved the distribution of questionnaires to the respondents. The acquired data was then subjected to analysis using the Structural Equation Model (SEM) technique, employing the Partial Least Square (PLS) method within the WarpPLS 7.0 program. The test results of this study indicate that (1) trust in government has a positive and significant effect on tax compliance; (2) perceptions of tax justice have a positive and significant effect on tax compliance; (3) job type has not been able to moderate the effect of trust in government on tax compliance; and (4) job type has not been able to moderate the effect of perceptions of tax justice on tax compliance.