IDEAS home Printed from https://ideas.repec.org/a/epw/ejbmr0/v10y2025i2id52589.html

The Role of Voice and Empathy in Trust on Tax Compliance

Author

Listed:
  • Deasy Ariyanti Rahayuningsih

    (Trisakti School of Management, Indonesia)

  • Marvin Putra

    (Trisakti School of Management, Indonesia)

Abstract

This research aimed to extend the body of knowledge and provide empirical evidence regarding the effect of voice and empathy in trust on tax compliance. The study used a sample of 109 respondents who have been or are currently studying, working, earning, and actively paying taxes. The method used in selecting samples is purposive sampling. Primary data were collected via a questionnaire distributed through Google Forms and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results show that trust in government and tax authorities has an influence on tax compliance. Additionally, the moderating effects of voice and empathy were found to impact the relationship between trust in government and tax compliance. Voice and empathy also moderate the relationship between trust in government spending and tax compliance. However, trust in government spending does not influence tax compliance. The implications of this research are also useful for government and tax authorities in maximizing strategies for improving tax compliance through trust, voice, and empathy. Therefore, building participation, consistency, fairness, and transparency in government institutions is crucial to improving tax compliance.

Suggested Citation

  • Deasy Ariyanti Rahayuningsih & Marvin Putra, 2025. "The Role of Voice and Empathy in Trust on Tax Compliance," European Journal of Business and Management Research, European Open Science, vol. 10(2), pages 49-57, March.
    • Handle: RePEc:epw:ejbmr0:v:10:y:2025:i:2:id:52589
    DOI: 10.24018/ejbmr.2025.10.2.2589
    as

    Download full text from publisher

    File URL: https://eu-opensci.org/index.php/ejbmr/article/view/52589
    File Function: Abstract page
    Download Restriction: no
    File URL: https://eu-opensci.org/index.php/ejbmr/article/download/52589/8480
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.24018/ejbmr.2025.10.2.2589?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:epw:ejbmr0:v:10:y:2025:i:2:id:52589. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Support Team (email available below). General contact details of provider: https://eu-opensci.org/index.php/ejbmr .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.