The Effect of Tax Transparency and Trust on Taxpayers’ Voluntary Compliance

Fadjar O.P. Siahaan


Indonesia uses a self-assessed taxing system that
relies on voluntary compliance by taxpayers. Voluntary
compliance is a complex behavioural issue and its investigation
requires the use of a variety of methods and data sources.
Increasing taxpayers’ voluntary compliance are important aims
of government. This article reports a study that examines the
direct and indirect effect of tax transparency and trust on
voluntary compliance. This study was conducted in Surabaya,
East Java. The respondents of the study are individual taxpayer
working in service industries. Fifty six taxpayers participated in
this study. The findings of this study show that: (1) the direct
effect tax transparency on taxpayer voluntary compliance is
insignificant (2) the indirect effect of tax transparency on
voluntary compliance through trust is positive and significant.


tax transparency, trust, voluntary compliance

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