Determinants of public trust and its effect on taxpayer compliance behavior in SOUTH SULAWESI PROVINCE, Indonesia

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 ofpublic trust and its effect on taxpayer compliance behavior. Some studies have been conducted to measure the influence oftrust toward taxpayer compliance. However, there is scant research to scientifically identify the determinants ofpublic trust in taxpayers. The target population involves all of the taxpayers in three areas: Makassar Selatan, Maros, andPalopo Municipality Government, consisting ofa population of12,000 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 ofthe above areas (528 respondents). In this article, we propose the research framework ofpublic trust and taxpayer compliance behavior that will be discussed.