PENGARUH KEPERCAYAAN KEPADA PEMERINTAH DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK DENGAN PERSEPSI KEADILAN PAJAK SEBAGAI VARIABEL MODERATING (Studi Kasus: KPP Pratama Sukabumi)

This research aims to determine the influence of trust in the government and tax awareness on taxpayer compliance with perceptions of tax justice as a moderating variable. The independent variables studied are trust in the government (X1), tax awareness (X2), with the dependent variables used as individual taxpayer compliance in reporting annual tax returns (Y) and perception of tax fairness as a moderating variable (Z). This research took a random sample of individual taxpayers registered at the Sukabumi KPP. The number of samples taken was 100 people. This type of research uses quantitative research. The type of method used in selecting the sample in this research is a non-random method (non-probability sampling) with a convenience sampling technique or a sample selected with
consideration of convenience. The results of this research are that trust in the government and tax awareness each have a positive effect on taxpayer compliance. Perceptions of tax justice are able to moderate the influence of trust in the government on taxpayer compliance and the influence of tax awareness on taxpayer compliance.
Keywords: trust in government, tax awareness, perception of tax fairness, tax compliance