THE EFFECT OF PUBLIC SERVICE QUALITY AND PUBLIC TRUST ON TAXPAYER COMPLIANCE IN WEST MAMUJU DISTRICT, SULAWESI

Abstract

This study aims to describe the influence of public service quality and public trust on taxpayer compliance
in Mamuju Regency, West Sulawesi. The approach used is a quantitative approach. Data collection
techniques using questionnaires, observation and direct documentation. The data analysis technique is
descriptive analysis and inferential statistical analysis. This study used the theory (1) Parasuraman and
Zeithaml (1990), Tangibles, Reliable, Responsiveness, Assurance, Emphaty, to measure the quality of public
services. (2) Kim in Dwiyanto (2011), Credible commitment, sincerity, honesty, competence, justice, to
measure public trust. (3) (Nolan-Flecha 2017, Novelskaitė and Pučėtaitė 2018), (Novelskaitė and Pučėtaitė
2018) and (Anderson 2015) in Haning, et al (2020), Registering Voluntarily For Tax, Integrity, Discipline,
Filing Tax Returns On Time And Accurately, Behave Reporting Tax Correctly, Liabilities, Deterrence,
Willingness To Pay Taxes On Time Liability, to measure taxpayer compliance. The results of this study
indicate that: (1) the quality of public services has a positive and significant effect on taxpayer compliance,
the better the quality of public services received will increase taxpayer compliance. (2) public trust has a
positive and significant effect on taxpayer compliance, the higher public trust in the government is able to
encourage increased taxpayer compliance