The Influence of Culture and Trust in Government on Individual Taxpayer Compliance in Samarinda City
DOI:
https://doi.org/10.30872/miceb.v7i1.15569Keywords:
Power Ditance, Indvidulism, Trust in Government, Tax ComplianceAbstract
Cultural values and institutional trust have long been understood as factors influencing tax compliance, yet empirical findings remain inconsistent across contexts. This study aims to examine the effects of power distance, individualism, and trust in government on individual taxpayer compliance in Samarinda, Indonesia. Data were collected from 320 non-employee individual taxpayers selected through simple random sampling and obtained using structured questionnaires. The analysis was conducted using SmartPLS 4.0 through measurement model testing, structural model evaluation, and hypothesis testing. The results indicate that power distance has a positive and significant effect on tax compliance, suggesting that individuals who more readily accept hierarchical authority tend to comply with tax regulations more effectively. Individualism shows a negative and significant effect, indicating that value orientations focused on self-interest reduce the tendency to fulfill collective obligations such as taxes. Trust in government is found to have a positive and significant effect, demonstrating that confidence in governmental integrity and performance enhances voluntary compliance. These findings emphasize the critical role of socio-cultural orientations and institutional trust in shaping tax behavior. This study contributes to the literature by providing empirical evidence from a developing-country context like Indonesia and highlights the importance of culturally sensitive policy strategies to improve tax compliance in Samarinda
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