Tax Compliance Dynamics: The Role of Trust, Perception of Power, and Tax Knowledge in Taxpayers

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Trust in tax authorities significantly increases tax compliance, emphasizing its critical role.
Power perception has no significant effect on compliance, indicating authority alone is insufficient.
Tax knowledge enhances the relationship between both trust and power perception with compliance.
Emphasizing education and trust-based strategies can improve tax compliance rather than authoritative methods.

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Quantitative analysis reveals trust significantly boosts tax compliance in Jabodetabek, highlighting the importance of tax knowledge.

Haryadi et al. (2025) studied this question.

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