The Role of Voice and Empathy in Trust on Tax Compliance

This research aimed to extend the body of knowledge and provide empirical evidence regarding the effect of voice and empathy in trust on tax compliance. The study used a sample of 109 respondents who have been or are currently studying, working, earning, and actively paying taxes. The method used in selecting samples is purposive sampling. Primary data were collected via a questionnaire distributed through Google Forms and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results show that trust in government and tax authorities has an influence on tax compliance. Additionally, the moderating effects of voice and empathy were found to impact the relationship between trust in government and tax compliance. Voice and empathy also moderate the relationship between trust in government spending and tax compliance. However, trust in government spending does not influence tax compliance. The implications of this research are also useful for government and tax authorities in maximizing strategies for improving tax compliance through trust, voice, and empathy. Therefore, building participation, consistency, fairness, and transparency in government institutions is crucial to improving tax compliance.