Building Trust in Tax Authorities through Tax Compliance: The Role of Tax Literacy and Religiosity
DOI:
https://doi.org/10.55927/fjsr.v4i12.719Keywords:
Tax Literacy, Religiosity, Tax Compliance, Trust in Tax Authorities, MediationAbstract
This study aims to analyze the role of tax literacy and religiosity in building trust in tax authorities, with tax compliance as a mediating variable. Using a quantitative approach, data were collected from 100 individual taxpayers through a Likert-scale questionnaire and analyzed using SPSS v.27. The results indicate that tax literacy and religiosity have a positive effect on tax compliance and trust in tax authorities. Tax compliance also has a significant effect on trust and acts as a partial mediator in both relationships. These findings support the Slippery Slope Framework and the Theory of Planned Behavior, and imply the importance of integrating educational and moral-spiritual approaches in trust-based tax reform
References
Abdellatif, R., & Elsayed, A. (2023). The impact of ontology ‑ based knowledge management on improving tax accounting procedures and reducing tax risks. Future Business Journal, 9(1), 1–18. https://doi.org/10.1186/s43093-023-00253-w
Agbetunde, L. A., Raimi, L., & Akinrinola, O. O. (2022). Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria. International Journal of Ethics and Systems, 38(3), 402–425. https://doi.org/10.1108/IJOES-07-2021-0152
Agusti, R. R., & Rahman, A. F. (2023). Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2160585
Ajzen, I. (1991). The Theory of Planned Behavior. ORGANIZATIONAL BEHAVIOR AND HUMAN DECISION PROCESSES, 211, 179–211.
Aktas Guzel, S., Ozer, G., & Ozcan, M. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal of Behavioral and Experimental Economics, 78, 80–86. https://doi.org/https://doi.org/10.1016/j.socec.2018.12.006
Anto, L. O., Husin, H., Hamid, W., & Bulan, N. L. (2020). Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance. Accounting, 49–58. https://doi.org/10.5267/j.ac.2020.10.015
Astati, S. D., Dewi, A. R., Firdaus, M. F., & Khoiriawati, N. (2025). Studi Literatur Mengenai Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Di DKI Jakarta. Jurnal TAJAM : Akuntansi, Pajak, Dan Manajemen, 08(01), 108–120.
Clercq, D. B. (2021). Tax literacy: what does it mean? Meditari Accountancy Research, 31(3), 501–523. https://doi.org/10.1108/MEDAR-04-2020-0847
Davidescu, A. A., Manta, E. M., Stoica-ungureanu, A. T., & Musat, M. A. (2022). Could Religiosity and Religion Influence the Tax Morale of Individuals ? An Empirical Analysis Based on Variable Selection Methods.
Dikmen, S., Çiçek, H. G., Kaya, I., Дикмен, С., Чичек, Х. Г., & Кая, И. (2025). How does Spiritual Well-Being and Religious Attitude Influence Tax Compliance ? Evidence from Turkiye Как духовное благополучие и религиозность влияют на соблюдение налогового законодательства ? Доказательства из Турции. Journal of Tax Reform, 11(2), 417–433.
Erdi, T. W., & Astuti, R. P. (2023). Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator. E-Jurnal Akuntansi, 33(10), 2686–2699. https://doi.org/10.24843/eja.2023.v33.i10.p11
Fitriyah, N. S., & Arimurti, T. (2024). Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 6(2), 131–145.
Gultom, D., & Oktris, L. (2022). Trust in the Government, Tax Knowledge, Religiusity and Perceptions of Tax Sanctions on Tax Compliance. Research Journal of Finance and Accounting. https://doi.org/10.7176/rjfa/13-6-04
Hadinata, A., & Marpaung, E. I. (2025). PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MEDIASI KESADARAN PAJAK. JURNAL AKUNTANSI, KEUANGAN, PAJAK DAN INFORMASI (JAKPI), 5(1), 81–96.
Hauptman, L., Žmuk, B., & Pavić, I. (2024). Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception. Journal of Risk and Financial Management, 17(3), 89. https://doi.org/10.3390/jrfm17030089
Herman, L. A., Rissi, D. M., & Jr, S. R. (2023). Persepsi Kepatuhan Perpajakan yang Dipengaruhi oleh Keadilan Prosedural , Keadilan Distributif , dan Keadilan Retributif.
Hermawan, P. (2022). A Study of Trust Base Voluntary Tax Compliance through Tax Administration Digital Transformation in Indonesia. International Journal of Current Science Research and Review, 5(8). https://doi.org/10.47191/ijcsrr/v5-i8-53
Ibrahim, M. A. (2020). Pengaruh Kepercayaan Publik terhadap Kepatuhan Wajib Pajak. YUME : Journal of Management, 3(2), 80–93. https://doi.org/10.37531/yum.v11.12
Kiow, T. S., Salleh, M. F. M., & Kassim, A. A. B. M. (2017). The Determinants o f Individual Taxpayers ’ Tax Compliance Behaviour in Peninsular Malaysia. International Business and Accounting Research Journal, 1(1), 26–43.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/https://doi.org/10.1016/j.joep.2007.05.004
Kristanto, S. B. (2025). Peran Etika dalam Perencanaan Pajak. 2, 26–37.
Kusbandiyah, A., Fathmaningrum, E. S., Winarni, D., & Kartika, R. (2025). Religiusitas, Sosialisasi Pajak, Modernisasi Sistem Perpajakan dan Etika Uang : Pengaruhnya terhadap Kepatuhan Pajak. Reviu Akuntansi Dan Bisnis Indonesia, 9(2). https://doi.org/10.18196/rabin.v9i2.27814
Leana, N. A., & Kholis, N. (2022). Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Pelaksanaan Self Assessment System, Keadilan, Dan Teknologi Perpajakan Terhadap Tindakan Tax Evasion. Jurnal Manajemen Dan Penelitian Akuntansi, 15(2), 66–78. https://doi.org/10.58431/jumpa.v15i2.200
Lutfillah, N. Q., & Setiyawati, T. A. (2020). [Dis] Honesty of Taxpayers in the Self-Assessment System. Advances in Economics, Business and Management Research. https://doi.org/10.2991/aebmr.k.200415.034
Mardhatilla, D. P., Marundha, A., & Eprianto, I. (2023). Pengaruh Literasi Pajak, Sistem Administrasi Pajak Modern Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kabupaten Bekasi (Studi pada Wajib Pajak Orang Pribadi UMKM di Kabupaten Bekasi). Jurnal Economina, Vol.2 No.2, 1–12.
Mohdali, R., & Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, 27(1), 71–91. https://doi.org/10.1108/ARJ-08-2013-0061
Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance, 25(2), 149–175. https://doi.org/10.1108/JFRC-08-2016-0065
Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I. D., Masca, E., Roux-Cesar, A. M., Forte, D., Formigoni, H., & da Silva, A. A. (2019). We Learn Not for School but for Life: Empirical Evidence of the Impact of Tax Literacy on Tax Compliance. Eastern European Economics, 57(5), 397–429. https://doi.org/10.1080/00128775.2019.1621183
Okoh, U., Mansor, M., & Ibrahim, M. (2022). Knowledge Management and Low Operating Cost Indicator of Tax Administration Efficiency. July. https://doi.org/10.61211/mjqr080106
Panjaitan, I. (2019). Kepatuhan Pajak Pada Dimensi Moralitas UMKM. Jurnal Aplikasi Manajemen, Ekonomi Dan Bisnis, 3(2), 30–40.
Pertiwi, I. F. P., Muhammad, A. A., Puspitosari, I., Wijayati, F., & Rahmawati, A. (2023). Trust and Tax: A Grounded Theory. E3S Web of Conferences, 448, 1019. https://doi.org/10.1051/e3sconf/202344801019
Prastiwi, D., & Diamastuti, E. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management, 16(8), 375. https://doi.org/10.3390/jrfm16080375
Prastyatini, S. L. Y., & Rahmawati, W. (2023). Pengaruh Nasionalisme, Tingkat Pendapatan, Kepercayaan Pada Otoritas Pajak Terhadap Kepatuhan Membayar Pajak Pribadi. Modus, 35(1), 116–132.
Purwadi, M. O. D., & Setiawan, P. E. (2019). Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 28(3), 2110. https://doi.org/10.24843/eja.2019.v28.i03.p30
Rahmanto, N. D., Pravasanti, Y. A., & Pratiwi, D. N. (2025). Pengaruh Kesadaran Wajib Pajak, Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak. EconBank: Journal of Economics and Banking, 7, 175–185.
Ramdani, E., Satiman, S., & Suparmin, S. (2022). Sosialisasi Pentingnya Pajak Umkm Untuk Meningkatkan Kontribusi Pendapatan Negara. Jurnal Pengabdian Kepada Masyarakat (Adi Dharma), 1(1), 1–6. https://doi.org/10.58268/adidharma.v1i1.8
Rashid, M. H. U., Buhayan, M. S. A., Masud, M. A. K., & Sawyer, A. (2021). Impact of Governance Quality and Religiosity on Tax Evasion: Evidence from OECD Countries. In J. Hasseldine (Ed.), Advances in Taxation (Vol. 29, p. 0). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720210000029007
Ristamada, A. R., & Purwatiningsih, P. (2025). Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Tingkat Kepercayaan kepada Pemerintah terhadap Kepatuhan dalam Membayar Pajak Bumi dan Bangunan. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 8(3), 914–923. https://doi.org/10.37481/sjr.v8i3.1167
Saputra, K. E., Kumalawati, L., & Rahayu, N. E. (2025). Pengaruh Literasi Keuangan, Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Di Kota MadiuN. Equivalent : Journal Of Economic, Accounting and Management, 3(2), 893–909.
Sri, S., Saputri, K., Yani, A., & Suaidah, I. (2025). Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kemampuan Membayar Pajak sebagai Variabel Moderasi ( Studi Kasus pada UMKM di Kabupaten Kediri ). Journal of Artificial Intelligence and Digital Business (RIGGS), 4(3), 7808–7820.
Sukmana, S., Djadang, S., & JMV. Mulyadi. (2018). Studi Kesadaran Pajak terhadap Kepatuhan Pajak dan Religiusitas Sebagai Pemoderasi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Tiga). Magister Akuntansi Universitas Pancasila, 2010, 1–11.
Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Wardani, D. K., Adia Adi Prabowo, & Arwiyah Nurul Aini. (2022). Pengaruh Transparansi Pajak Oleh Fiskus Dan Trust Terhadap Kepatuhan Wajib Pajak. AKUA: Jurnal Akuntansi Dan Keuangan, 1(2), 141–148. https://doi.org/10.54259/akua.v1i2.207
Wardani, D. K., Prabowo, A. A., & Aini, A. N. (2022). Pengaruh Transparansi Pajak Oleh Fiskus Dan Trust Terhadap Kepatuhan Wajib Pajak. AKUA Jurnal Akuntansi Dan Keuangan, 1(2), 141–148. https://doi.org/10.54259/akua.v1i2.207
Zainudin, F. M., Nugroho, R., & Muamarah, H. S. (2022). Dengan Persepsi Keadilan Pajak Sebagai Variabel Intervening. Jurnal Pajak Indonesia, 6, 107–121.
