Penelitian ini bertujuan untuk mengetahui pengaruh kepercayaan terhadap voluntary tax compliance dengan kekuasaan otoritas sebagai pemoderasi kepercayaan. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuisioner. Penelitian ini menggunakan uji path analysis dengan program Partial Least Square (PLS). Hipotesis penelitian adalah trust in authorities memiliki pengaruh signifikan terhadap voluntary tax compliance dan power of authorities melemahkan pengaruh trust in authorities terhadap voluntary tax compliance. Hasil penelitian menunjukkan bahwa trust in authorities berpengaruh signifikan terhadap voluntary compliance. Power of authorities tidak dapat melemahkan pengaruh trust in authorities terhadap voluntary tax compliance dan tidak dapat memoderasi hubungan antara kepercayaan (trust) terhadap voluntary tax compliance. Power of Authorities tidak memiliki pengaruh terhadap voluntary tax compliance.
Kata Kunci: Kepercayaan pada pemerintah, Kekuasaan Otoritas, Voluntary Tax Compliance
This study aims to determine the effect of trust in authorities on voluntary tax compliance with the power of authorities as a moderator of trust in authorities. The type of this research is quantitative using primary data obtained from questionnaire. This research uses path analysis test with Partial Least Square program (PLS). The research hypothesis is that trust in authorities has a significant effect on voluntary tax compliance and power of authorities to weaken the effect of trust in authorities on voluntary tax compliance. The results showed that trust in authorities has a significant effect on voluntary compliance. Power of authorities cannot weaken the effect of trust in authorities against voluntary tax compliance and cannot moderate the relationship of trust in authorities against voluntary tax compliance. Power of Authorities has no effect on voluntary tax compliance.
Keywords: Trust in Authorities, Power of Authorities, Voluntary Tax Compliance