Faktor Pengaruh Kepercayaan Masyarakat dalam Pembayaran Pajak : Studi Kasus Pajak Hiburan
DOI:
https://doi.org/10.35870/jemsi.v11i4.5238Keywords:
Taxpayer Trust, Entertainment Tax, Tax Knowledge, Tax Complexity, Tax Fairness, PLS-SEMAbstract
This study aims to analyze the influence of tax knowledge, tax system complexity, and tax fairness on taxpayer trust in the context of entertainment tax payments. Trust in the tax system is crucial in promoting voluntary compliance, particularly in the entertainment sector, which often draws public attention. This research adopts a quantitative approach using primary data collected through a survey of taxpayers. Data analysis was conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The results show that all three independent variables have a positive and significant effect on taxpayer trust. Tax knowledge has the most dominant influence (coefficient 0.409; p-value 0.000), followed by tax fairness (coefficient 0.346; p-value 0.000), and tax complexity (coefficient 0.201; p-value 0.002). These findings highlight the importance of tax education, system simplification, and the implementation of fair and transparent tax policies in fostering public trust in tax authorities. The study recommends that local governments enhance tax literacy through service digitalization and continuous outreach to support more inclusive and sustainable tax reforms in the entertainment sector.
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