Pengaruh Distrust Wajib Pajak Terhadap Kepatuhan Pajak Reklame Dengan Kualitas Pelayanan Fiskus Sebagai Variabel Moderasi
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Abstract
This study aims to analyze the effect of taxpayer distrust on advertising tax compliance, with the quality of tax administration services as a moderating variable, in Karawang Regency. The study was motivated by the low realization of advertising tax revenue in 2025—which reached only 51.34 percent of the target—and the decline in the number of active taxpayers since 2022. An associative quantitative approach was used through a survey of 219 active advertising taxpayers in 2025, selected using the Slovin formula from a population of 486 taxpayers. Primary data were collected via a Likert-scale questionnaire and analyzed using stepwise moderation regression. The results indicate that taxpayer distrust has a significant negative effect on compliance, while the quality of tax administration services has a significant positive effect on compliance; furthermore, the quality of tax administration services was found to moderate the relationship by weakening the negative effect of distrust on compliance. These findings confirm that improving advertising tax compliance in Karawang Regency requires reducing taxpayer distrust—particularly regarding the accountability of tax administration—as well as improving the quality of tax administration services, especially in the dimension of responsiveness, which remains a weak point in service delivery.
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