Pengaruh Tax Morale, Public Governance Quality, dan Media Negativity Bias terhadap Kepatuhan Perpajakan Wajib Pajak Orang Pribadi dengan Trust Sebagai Variabel Moderasi (Studi pada Wajib Pajak Orang Pribadi di Salatiga)
DOI:
https://doi.org/10.24269/japp.v6i1.13188Abstract
This study aims to analyze the effects of tax morale, public governance quality, and media
negativity bias on individual taxpayer compliance, with trust serving as a moderating variable. A
quantitative research design was employed, with data collected through both offline and online
questionnaire surveys. Using a non-random sampling technique, a total of 135 respondents were
obtained. The collected data were analyzed using SPSS version 25. The finding indicate that tax
morale and media negativity bias have a positive and significant impact on tax compliance. In
contrast, public governance quality shows a negative but insignificant effect on tax compliance.
Furthermore, trust is found to moderate the relationship between tax morale and tax compliance
as well as the relationship between media negativity bias and tax compliance. However, trust does
not moderate the relationship between public governance quality and tax compliance.
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