The Public Trust of Taxpayers at Local Government: Explaining The Role of Good Governance Practices of Tax Service In Indonesia
Improving the quality of public service in tax service office at local government become the main challenges for local and central government in Indonesia, because it can enhance a better of trust in government. This study has primary purpose to analyze the role of good governance on public trust of taxpayers at local government in Indonesia. The quantitative approach has applied to analyze data. The population of this research was the corporate agency as a registered taxpayers being obeyed to pay tax in three areas of tax service offices in South Sulawesi Province. The unit analysis is individual or businessmen who have compliance paying tax regularly. There are four hypotheses were proposed to analyzing through path analysis by using SPSS and Amos software. Data are gained from the sample of population of taxpayers in three regions by using questionnaires. The results of research showed that all independent variables of good governance were highly influential on the public trust of tax service office at local government in Indonesia. The research findings showed that all respondents perceived transparency, accountability, responsiveness, and public participation practiced have significantly affected on public trust of taxpayers at local government in Indonesia.