Public Trust on Taxpayer Compliance in Indonesia

Taxpayer compliance is a condition where a taxpayer fulfills all of his tax obligations by making periodic and annual tax payments and reporting. The purpose of this research is to analyze the influence of public trust and mastery of taxpayer compliance technology with compliance costs as a moderator. The population of this research is taxpayers in Indonesia. This study uses SmartPLS4 software version 4.0.9.4 to process data. The sample in this research is 102 taxpayers. The results of this study are: first, the influence of public trust in the tax authorities has no significant effect on taxpayer compliance. Second, public trust in the government has no significant effect on taxpayer compliance. Third, mastery of technology has a significant effect on taxpayer compliance. The four effects of public trust in the tax authorities on taxpayer compliance have no significant effect on moderating compliance costs. The five influences of public trust in the government on taxpayer compliance have no significant effect on moderating compliance costs. The six effects of technology mastery on taxpayer compliance have no significant effect on moderating compliance costs.