The Effect of Tax Justice and Trust in Government on Taxpayer Compliance with Intention to Pay Taxes as a Mediating Variable
DOI:
https://doi.org/10.5281/Keywords:
Tax Justice, Trust In Government, Taxpayer Compliance, Intention to Pay TaxesAbstract
Tax revenue growth has slowed in recent years. As the main source of state revenue, this condition demonstrates the importance of improving taxpayer compliance, especially among Micro, Small, and Medium Enterprises (MSMEs). Wukirsari Tourism Village in Bantul Regency has great potential through batik MSMEs, but taxpayer compliance remains low, indicated by the lack of Taxpayer Identification Number (NPWP). Based on the Theory of Planned Behavior (TPB), this study was conducted to analyze the effect of tax justice and trust in government on taxpayer compliance with the intention to pay taxes as a mediating variable. The sample in this study was 75 respondents selected through purposive sampling techniques, focusing on MSMEs with relevant administrative track records. Data were collected through questionnaires using a purposive sampling technique and processed with SmartPLS software. The results showed that tax justice and trust in the government have a positive and significant influence on intention to pay taxes. Tax justice has a significant and positive influence on taxpayer compliance, while trust in the government has a positive but insignificant influence on taxpayer compliance. In addition, tax justice and trust in the government have a positive and significant effect on taxpayer compliance with the intention to pay taxes as a mediating variable. This study concludes that tax payment intention plays a crucial role as a primary predictor, effectively bridging justice and trust in shaping MSME taxpayer compliance.
References
Abel Nathaniel Bima Arya Kusuma, & Pusposari, D. (2023). Pengaruh Kepercayaan Kepada Pemerintah, Kualitas Pela-yanan Petugas Pajak Dan Diskriminasi Terhadap Kepatu-han Wajib Pajak (Studi Pada Wajib Pajak Umkm Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Malang Selatan). Telaah Ilmiah Akuntansi dan Perpajakan, 1(1), 120–132. https://doi.org/10.21776/tiara.2023.1.1.29
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Annisa, I., & Suparna Wijaya. (2024). Kewajiban Moral, Keadilan Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(4), 341–355. https://doi.org/10.35912/jakman.v5i4.3348
Appiah, T., Domeher, D., & Agana, J. A. (2024). Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy. SAGE Open, 14(2), 1–13. https://doi.org/10.1177/21582440241234757
CNN Indonesia. (2023). Faisal Basri Blak-blakan soal Tarif Pajak Tak Adil Untuk Orang Kecil. 01 April. https://www.cnnindonesia.com/ekonomi/20230328120051-532-930220/faisal-basri-blak-blakan-soal-tarif-pajak-tak-adil-untuk-orang-kecil
Diningsih, A. R., Dimyati, M., & Sari, N. K. (2023). Pengaruh Persepsi Korupsi Pajak, Keadilan Pajak, Sosialisasi Perpajakan, Penerapan E-Billing Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Riemba - Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(1), 34–47. https://doi.org/10.31967/riemba.v1i1.932
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM (2 ed.). Sage Publications.
Julita, Basri, Y. M., & Huda, A. (2015). PENGARUH PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN, KEPERCAYAAN, TARIF PAJAK DAN KEMANFAATAN NPWP TERHADAP KEPATUHAN MEMBAYAR PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK UMKM MAKANAN DI KPP PRATAMA PEKANBARU SENAPELAN). 2(2).
Manrejo, S., & Markonah, D. I. (2022). Pengetahuan, Niat dan Perilaku Membayar Pajak (Nomor August).
Markonah, M., & Manrejo, S. (2022). Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes. International Journal of Applied Economics, Finance and Accounting, 14(1), 60–66. https://doi.org/10.33094/ijaefa.v14i1.649
Mukoffi, A., Sulistiyowati, Y., Himawan, S., & Kontesa, K. (2022). Korupsi pajak dan keadilan perpajakan pada kepatuhan wajib pajak (studi kasus pada kantor pelayanan pajak (KPP) Batu. Jurnal Paradigma Ekonomika, 17(1), 85–94. https://doi.org/10.22437/jpe.v17i1.17339
Nainggolan, J., & Inayati, I. (2024). Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM. Owner, 8(2), 1797–1809. https://doi.org/10.33395/owner.v8i2.1978
Nolanda, J. (2022). Kesadaran Wajib Pajak, Tingkat Penghasilan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Masa Pandemi Covid 19 Dengan Niat Membayar Pajak Sebagai Variabel Intervening (Studi Kasus Kecamatan Cipondoh Kota Tangerang). Global Accounting: Jurnal Akuntansi, 1(2), 211–222. https://jurnal.ubd.ac.id/index.php/ga%7CeISSN.2828-0822%7C
Sari, E. P., Gunawan, Y., & Elvina. (2022). 2269-Article Text-7067-1-10-20221006. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 6, 3(3), 712–732.
Sianturi, G., Manrejo, S., & Faeni, D. P. (2024). Pemahaman Peraturan Perpajakan, Sanksi, Dan Persepsi Tarif Pajak Terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (Umkm) Di Wilayah Kabupaten Bekasi. SINERGI : Jurnal Riset Ilmiah, 1(2), 33–48. https://doi.org/10.62335/jw5ck375
Sihar, T., & Witriyanto, E. (2016). Pengaruh Kesadaran Wajib Pajak dan Penerapan E-System Terhadap Tingkat Kepatuhan Wajib Pajak dengan Preferensi Risiko Sebagai Variabel Moderating. Media Akuntansi Perpajakan, 1(2), 86–94. www.journal.uta45jakarta.co.id
Sihombing, D. W. G., & Nuryanah, S. (2024). Pengaruh Moral Pajak, Persepsi Keadilan Pajak, Pengetahuan Pajak Terhadap Intensi Kepatuhan Pajak. Jurnal Proaksi, 11(1), 121–134. https://doi.org/10.32534/jpk.v11i1.5579
Sinulingga, N. (2022). Peran Kepercayaan dalam Memediasi Pengaruh Keadilan Pajak terhadap Kepatuhan Wajib Pajak. COMSERVA Indonesian Jurnal of Community Services and Development, 2(5), 277–288. https://doi.org/10.59141/comserva.v2i5.285
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV ALFABETA.
Susilowati, C., & Utomo, R. B. (2025). Kepatuhan Wajib Pajak : Studi Pada UMKM Gerabah di Desa Wisata Kasongan. 10(2), 250–266. https://doi.org/https://doi.org/10.32502/keseimbangan.v10i2.1156
Yadinta, P. A. F., Suratno, & Mulyadi, J. (2018). Kualitas Pelayanan Fiskus , Dimensi Keadilan , Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi. 5(2), 201–212. https://doi.org/https://doi.org/10.35838/jrap.2018.005.02.18
Yulia, Y., & Muanifah, S. (2021). Pengaruh Keadilan Pajak, Tarif Pajak, dan Sistem Perpajakan Terhadap Penggelapan Pajak. Sakuntala, 1(1), 252–267.
Zainudin, F. M., Nugroho, R., & Muamarah, H. S. (2022). Pengaruh Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Pajak Dengan Persepsi Keadilan Pajak Sebagai Variabel Intervening. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(1), 107–121. https://doi.org/10.31092/jpi.v6i1.1616
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Siti Annisyabania, Rochmad Bayu Utomo
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
