Trust, power, and Awareness as Determinants of Local Tax Compliance: The Moderating Role of Civic Pride in Lahat Regency, Indonesia
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Published
Sep 16, 2026
Abstract
Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is a key indicator of regional fiscal independence, yet most local governments in Indonesia remain highly dependent on intergovernmental transfers. In this context, improving local tax compliance is crucial, particularly in Lahat Regency, which relies heavily on Certain Goods and Services Tax (PBJT), Street Lighting Tax (PPJ), and Land and Building Rights Acquisition Duty (BPHTB). This study examines the influence of Trust in Authority, Power of Authority, Tax Morale, and Tax Awareness on local tax compliance, with Civic Pride as a moderating variable. Primary data were collected through an online Likert-scale questionnaire using Google Forms from 300 registered and active local taxpayers under the Regional Revenue Agency (Bapenda) of Lahat Regency. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that trust in tax authorities, perceived power of authority, tax morale, and tax awareness significantly affect local tax compliance, while Civic Pride strengthens these relationships. The study contributes to the Slippery Slope Framework and Theory of Planned Behavior by incorporating Civic Pride as a contextual moderator and provides practical insights for designing trust-based and participatory local tax policies
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How to Cite
Saputra, G. and Soepriyanto, G. (2026) “Trust, power, and Awareness as Determinants of Local Tax Compliance: The Moderating Role of Civic Pride in Lahat Regency, Indonesia”, Ranah Research : Journal of Multidisciplinary Research and Development, 8(6), pp. 2281-2305. doi: 10.38035/rrj.v8i6.2300.
References
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Alshira’h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 389–415. https://doi.org/10.1108/imefm-04-2019-0139
Alshira’h, A. F., Al-Shatnawi, H. M., Al-Okaily, M., Lutfi, A., & Alshirah, M. H. (2021). Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence. EuroMed Journal of Business, 16(4), 431–455. https://doi.org/10.1108/emjb-01-2020-0004
Anggara, Z., & Laksmi, A. C. (2024). Pengaruh kesadaran wajib pajak, tax moral dan pemahaman keuntungan pajak terhadap kepatuhan wajib pajak orang pribadi dalam negeri (Vol. 6).
Aulia, S., Rosdiana, H., & Inayati, I. (2022). Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model. Sustainability (Switzerland), 14(22). https://doi.org/10.3390/su142214670
Bakar, M. A. A. A., Palil, M. R., Maelah, R., & Ali, M. H. (2022). Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia. Asian Journal of Business and Accounting, 15(2). https://doi.org/10.22452/ajba.vol15no2.10
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Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Power and Trust as Factors Influencing Tax Compliance Behavior in Malaysia. Asian Journal of Accounting and Governance, 8, 71–78. https://doi.org/10.17576/ajag-2017-08-07
Fatimah, S., Rashid, A., Ramli, R., Palil, R., Amizawati, A., & Amir, M. (2021). The Influence of Power and Trust on Tax Compliance Motivation in Malaysia. International Journal of Economics and Management Journal homepage (Vol. 15, Number 1).
Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23. https://doi.org/10.1016/j.newideapsych.2014.12.001
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2018). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage Publications Inc.
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Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Herlina, V. (2020). PENGARUH SANKSI, KESADARAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KABUPATEN KERINCI. Jurnal Benefita, 5(2), 252. https://doi.org/10.22216/jbe.v5i2.5168
Hidayat, R., Nurbaiti, B., & Fachrian, Z. (2023). The Influence of Tax Awareness and KnowledgeAgainst the Compliance of Personal Tax Reportingwith Religiosity as an Intervening Variableat the Auliya Insan Utama Foundation. Journal of Accounting, Business and Management (JABM), 30(1). https://doi.org/10.31966/jabminternational.v30i1.623
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal of World Business, 55(3). https://doi.org/10.1016/j.jwb.2019.101052
Keuangan., D. K. (2024). Media Defis. https://djpk.kemenkeu.go.id/wp-content/uploads/2024/12/MEDIA-DEFIS-XXXIX.pdf
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Kireina, N. Y., & Octaviani, A. (2021). Analysis of Regional Taxes, Regional Levies, and Results of Separated Regional Wealth Management Against Regional Original Income of Semarang Regency in 2016-2019. Jurnal Akuntansi Dan Keuangan, 6(2), 32–37.
Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Testing the “slippery slope framework” among self-employed taxpayers. Economics of Governance, 16(2), 125–142. https://doi.org/10.1007/s10101-015-0158-9
MacGregor, J., & Wilkinson, B. (2012). The effect of economic patriotism on tax morale and attitudes toward tax compliance. Advances in Taxation, 20, 159–180. https://doi.org/10.1108/s1058-7497(2012)0000020009
Macintyre, A., Chan, H. F., Schaffner, M., & Torgler, B. (2021). National pride and tax compliance: A laboratory experiment using a physiological marker Standard-Nutzungsbedingungen.
Macintyre, A., Chan, H. F., Schaffner, M., & Torgler, B. (2023). National pride and tax compliance: A laboratory experiment using a physiological marker. PLoS ONE, 18(1 January). https://doi.org/10.1371/journal.pone.0280473
Mardhiah, M., Miranti, R., & Tanton, R. (2023). The slippery slope framework: A comprehensive evaluation of factors affecting trust and power. Economic and Political Studies, 11(3), 382–399. https://doi.org/10.1080/20954816.2023.2189798
Martini, R., Zulkifli, Z., Hartati, S., & Widyastuti, E. (2020). Peran Pendapatan Desa untuk Belanja Desa di Kabupaten Lahat. Jurnal Ekonomi Bisnis, 19(2), 181–187.
Mas’ud, A., Aziah, N., Manaf, A., & Saad, N. (2019). Trust and power as predictors of tax compliance: global evidence. RECENT ISSUES IN SOCIOLOGICAL RESEARCH Economics & Sociology, 12(2). https://doi.org/10.14254/2071
Mas’ud, A., Manaf, N. A. A. M., & Saad, N. (2015). Testing Assumptions of the “Slippery Slope Framework” using Cross-Country Data: Evidence From Sub-Saharan Africa. International Journal of Business and Society, 16(3).
Otindo, C., Mbaire, R., & Kanina, J. (2021). CIVIC PRIDE AND TAX COMPLIANCE IN KENYA. African Multidisciplinary Tax Journal (AMTJ), 1(1), 149–168. https://doi.org/10.47348/AMTJ/2021/i1a9
Owusu, G. M. Y., Bart-Plange, M. A., Koomson, T. A. A., & Arthur, M. (2022). The effect of personality traits and tax morale on tax evasion intention. Journal of Financial Crime, 29(1). https://doi.org/10.1108/jfc-02-2021-0026
Radityo, D., Kalangi, L., & Gamaliel, H. (2019). Pengujian Model Kepatuhan Pajak Sukarela Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Manado. JURNAL RISET AKUNTANSI DAN AUDITING “GOODWILL,” 10(2). https://doi.org/10.35800/jjs.v10i2.26623
Rahmawati, S. (2022). The Effect Of Tax Socialization, Tax Knowledge And Tax Morale On Tax Compliance. International Journal of Educational Research and Social Sciences (IJERSC), 3(4).
Ratnawati, V., Sari, R. N., & Sanusi, Z. (2019). Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception. International Journal of Financial Research. https://doi.org/10.5430/ijfr.v10n5p420
Santioso, L., & Imelda, G. (2021). Pengaruh Tax Knowledge, Tax Awareness Terhadap Tax Compliance Wajib Pajak (OP). Jurnal Paradigma Akuntansi, 3(3). https://doi.org/10.24912/jpa.v3i3.14932
Sarsadilla, V., & Usman, F. (2023). Review of Personal Taxpayer’s Compliance Level with Slippery Slope Framework Approach. European Journal of Business and Management Research, 8(1). https://doi.org/10.24018/ejbmr.2023.8.1.1764
Sebele-Mpofu, F. Y. (2020). Governance quality and tax morale and compliance in Zimbabwe’s informal sector. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1794662
Siglé, M., Goslinga, S., Speklé, R., van der Hel, L., & Veldhuizen, R. (2018). Corporate tax compliance: Is a change towards trust-based tax strategies justified? Journal of International Accounting, Auditing and Taxation, 32, 3-16. https://doi.org/10.1016/j.intaccaudtax.2018.06.003
Strielkowski, W., & Čábelková, I. (2015). Religion, culture, and tax evasion: Evidence from the Czech Republic. Religions, 6(2), 657–669. https://doi.org/10.3390/rel6020657
Sukma, P., Subekti, I., & Rosidi, D. (2018). Studi Perilaku Kepatuhan Wajib Pajak dalam Membayar Pajak Daerah. Jurnal Ilmiah Administrasi Publik, 4(2), 122–127.
Sumsel., B. (2025). Realisasi dan Target PAD Kabupaten Lahat.
Supriyati, H., I., & Nahumury, J. (2024). The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation. Public and Municipal Finance, 13(2), 129–139. https://doi.org/10.21511/pmf.13(2).2024.11
Surugiu, M. R., Mazilescu, R., & Surugiu, C. (2023). Power, trust and tax compliance: Evidence from clusters of countries. Economics and Finance Letters, 10(2), 143–162. https://doi.org/10.18488/29.v10i2.3342
Tahar, A., & Sutopo, B. (2024). Pengaruh Kekuasaan Otoritas Terhadap Kepatuhan Pajak Dipaksakan pada UMKM: Tekana Ketaatan sebagai Variabel Moderasi. Reviu Akuntansi Dan Bisnis Indonesia, 8(2).
Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Tulungen, Y. S., Warongan, J. D. L., & Mintalangi, S. S. E. (2024). Evaluasi realisasi pencapaian target pajak daerah untuk penerimaan pajak daerah tahun 2020-2023 pada Badan Pendapatan Daerah Kota Manado. Riset Akuntansi Dan Portofolio Investasi, 2(2), 258–272. https://doi.org/10.58784/rapi.185
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Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-t
Alshira’h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 389–415. https://doi.org/10.1108/imefm-04-2019-0139
Alshira’h, A. F., Al-Shatnawi, H. M., Al-Okaily, M., Lutfi, A., & Alshirah, M. H. (2021). Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence. EuroMed Journal of Business, 16(4), 431–455. https://doi.org/10.1108/emjb-01-2020-0004
Anggara, Z., & Laksmi, A. C. (2024). Pengaruh kesadaran wajib pajak, tax moral dan pemahaman keuntungan pajak terhadap kepatuhan wajib pajak orang pribadi dalam negeri (Vol. 6).
Aulia, S., Rosdiana, H., & Inayati, I. (2022). Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model. Sustainability (Switzerland), 14(22). https://doi.org/10.3390/su142214670
Bakar, M. A. A. A., Palil, M. R., Maelah, R., & Ali, M. H. (2022). Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia. Asian Journal of Business and Accounting, 15(2). https://doi.org/10.22452/ajba.vol15no2.10
Batrancea, L. M., Nichita, A., De Agostini, R., Batista Narcizo, F., Forte, D., de Paiva Neves Mamede, S., Roux-Cesar, A. M., Nedev, B., Vitek, L., Pántya, J., Salamzadeh, A., Nduka, E. K., Kudła, J., Kopyt, M., Pacheco, L., Maldonado, I., Isaga, N., Benk, S., & Budak, T. (2022). A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8(1). https://doi.org/10.1186/s40854-022-00404-y
Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior and Organization, 70(3). https://doi.org/10.1016/j.jebo.2008.02.010
Databoks. (2025). Realisasi Pendapatan Daerah Pemkab Lahat per September 2025.
Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Power and Trust as Factors Influencing Tax Compliance Behavior in Malaysia. Asian Journal of Accounting and Governance, 8, 71–78. https://doi.org/10.17576/ajag-2017-08-07
Fatimah, S., Rashid, A., Ramli, R., Palil, R., Amizawati, A., & Amir, M. (2021). The Influence of Power and Trust on Tax Compliance Motivation in Malaysia. International Journal of Economics and Management Journal homepage (Vol. 15, Number 1).
Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23. https://doi.org/10.1016/j.newideapsych.2014.12.001
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2018). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage Publications Inc.
Hantono. (2020). The Impact Tax Knowledge, Tax Awareness, Tax Morale Toward Tax Compliance Boarding House Tax. International Journal of Research -GRANTHAALAYAH, 9(1). https://doi.org/10.29121/granthaalayah.v9.i1.2021.2966
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Herlina, V. (2020). PENGARUH SANKSI, KESADARAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KABUPATEN KERINCI. Jurnal Benefita, 5(2), 252. https://doi.org/10.22216/jbe.v5i2.5168
Hidayat, R., Nurbaiti, B., & Fachrian, Z. (2023). The Influence of Tax Awareness and KnowledgeAgainst the Compliance of Personal Tax Reportingwith Religiosity as an Intervening Variableat the Auliya Insan Utama Foundation. Journal of Accounting, Business and Management (JABM), 30(1). https://doi.org/10.31966/jabminternational.v30i1.623
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal of World Business, 55(3). https://doi.org/10.1016/j.jwb.2019.101052
Keuangan., D. K. (2024). Media Defis. https://djpk.kemenkeu.go.id/wp-content/uploads/2024/12/MEDIA-DEFIS-XXXIX.pdf
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Kireina, N. Y., & Octaviani, A. (2021). Analysis of Regional Taxes, Regional Levies, and Results of Separated Regional Wealth Management Against Regional Original Income of Semarang Regency in 2016-2019. Jurnal Akuntansi Dan Keuangan, 6(2), 32–37.
Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Testing the “slippery slope framework” among self-employed taxpayers. Economics of Governance, 16(2), 125–142. https://doi.org/10.1007/s10101-015-0158-9
MacGregor, J., & Wilkinson, B. (2012). The effect of economic patriotism on tax morale and attitudes toward tax compliance. Advances in Taxation, 20, 159–180. https://doi.org/10.1108/s1058-7497(2012)0000020009
Macintyre, A., Chan, H. F., Schaffner, M., & Torgler, B. (2021). National pride and tax compliance: A laboratory experiment using a physiological marker Standard-Nutzungsbedingungen.
Macintyre, A., Chan, H. F., Schaffner, M., & Torgler, B. (2023). National pride and tax compliance: A laboratory experiment using a physiological marker. PLoS ONE, 18(1 January). https://doi.org/10.1371/journal.pone.0280473
Mardhiah, M., Miranti, R., & Tanton, R. (2023). The slippery slope framework: A comprehensive evaluation of factors affecting trust and power. Economic and Political Studies, 11(3), 382–399. https://doi.org/10.1080/20954816.2023.2189798
Martini, R., Zulkifli, Z., Hartati, S., & Widyastuti, E. (2020). Peran Pendapatan Desa untuk Belanja Desa di Kabupaten Lahat. Jurnal Ekonomi Bisnis, 19(2), 181–187.
Mas’ud, A., Aziah, N., Manaf, A., & Saad, N. (2019). Trust and power as predictors of tax compliance: global evidence. RECENT ISSUES IN SOCIOLOGICAL RESEARCH Economics & Sociology, 12(2). https://doi.org/10.14254/2071
Mas’ud, A., Manaf, N. A. A. M., & Saad, N. (2015). Testing Assumptions of the “Slippery Slope Framework” using Cross-Country Data: Evidence From Sub-Saharan Africa. International Journal of Business and Society, 16(3).
Otindo, C., Mbaire, R., & Kanina, J. (2021). CIVIC PRIDE AND TAX COMPLIANCE IN KENYA. African Multidisciplinary Tax Journal (AMTJ), 1(1), 149–168. https://doi.org/10.47348/AMTJ/2021/i1a9
Owusu, G. M. Y., Bart-Plange, M. A., Koomson, T. A. A., & Arthur, M. (2022). The effect of personality traits and tax morale on tax evasion intention. Journal of Financial Crime, 29(1). https://doi.org/10.1108/jfc-02-2021-0026
Radityo, D., Kalangi, L., & Gamaliel, H. (2019). Pengujian Model Kepatuhan Pajak Sukarela Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Manado. JURNAL RISET AKUNTANSI DAN AUDITING “GOODWILL,” 10(2). https://doi.org/10.35800/jjs.v10i2.26623
Rahmawati, S. (2022). The Effect Of Tax Socialization, Tax Knowledge And Tax Morale On Tax Compliance. International Journal of Educational Research and Social Sciences (IJERSC), 3(4).
Ratnawati, V., Sari, R. N., & Sanusi, Z. (2019). Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception. International Journal of Financial Research. https://doi.org/10.5430/ijfr.v10n5p420
Santioso, L., & Imelda, G. (2021). Pengaruh Tax Knowledge, Tax Awareness Terhadap Tax Compliance Wajib Pajak (OP). Jurnal Paradigma Akuntansi, 3(3). https://doi.org/10.24912/jpa.v3i3.14932
Sarsadilla, V., & Usman, F. (2023). Review of Personal Taxpayer’s Compliance Level with Slippery Slope Framework Approach. European Journal of Business and Management Research, 8(1). https://doi.org/10.24018/ejbmr.2023.8.1.1764
Sebele-Mpofu, F. Y. (2020). Governance quality and tax morale and compliance in Zimbabwe’s informal sector. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1794662
Siglé, M., Goslinga, S., Speklé, R., van der Hel, L., & Veldhuizen, R. (2018). Corporate tax compliance: Is a change towards trust-based tax strategies justified? Journal of International Accounting, Auditing and Taxation, 32, 3-16. https://doi.org/10.1016/j.intaccaudtax.2018.06.003
Strielkowski, W., & Čábelková, I. (2015). Religion, culture, and tax evasion: Evidence from the Czech Republic. Religions, 6(2), 657–669. https://doi.org/10.3390/rel6020657
Sukma, P., Subekti, I., & Rosidi, D. (2018). Studi Perilaku Kepatuhan Wajib Pajak dalam Membayar Pajak Daerah. Jurnal Ilmiah Administrasi Publik, 4(2), 122–127.
Sumsel., B. (2025). Realisasi dan Target PAD Kabupaten Lahat.
Supriyati, H., I., & Nahumury, J. (2024). The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation. Public and Municipal Finance, 13(2), 129–139. https://doi.org/10.21511/pmf.13(2).2024.11
Surugiu, M. R., Mazilescu, R., & Surugiu, C. (2023). Power, trust and tax compliance: Evidence from clusters of countries. Economics and Finance Letters, 10(2), 143–162. https://doi.org/10.18488/29.v10i2.3342
Tahar, A., & Sutopo, B. (2024). Pengaruh Kekuasaan Otoritas Terhadap Kepatuhan Pajak Dipaksakan pada UMKM: Tekana Ketaatan sebagai Variabel Moderasi. Reviu Akuntansi Dan Bisnis Indonesia, 8(2).
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