Building Regional Taxpayer Compliance through Fiscal Transparency: The Role of Mediation in the Perception of Local Government Accountability

Nur Afiah; Haliah; Darmawati

doi:10.59890/ijaamr.v4i5.230

Authors

Nur Afiah Universitas Negeri Makassar
Haliah Universitas Hasanuddin
Darmawati Universitas Hasanuddin

DOI:

https://doi.org/10.59890/ijaamr.v4i5.230

Keywords:

Fiscal Transparency, Compliance of Regional Taxpayers, Local Government Accountability

Abstract

This study examines the influence of fiscal transparency on regional taxpayers' compliance in Makassar City, with the perception of local government accountability as a mediating variable. Using a quantitative survey approach, data were collected from 383 regional taxpayers registered with the Makassar City Regional Revenue Agency (Bapenda), determined through the Slovin formula from a population of 8,754 taxpayers. Partial Least Squares Structural Equation Modelling (PLS-SEM) method. The findings show that: (1) fiscal transparency has a positive and significant effect on the compliance of regional taxpayers; (2) fiscal transparency has a positive and significant effect on the perception of local government accountability; (3) the perception of local government accountability has a positive and significant effect on the compliance of regional taxpayers; and (4) the perception of local government accountability partially mediates the relationship between fiscal transparency and local taxpayer compliance (VAF = 29.3%). These results contribute to the fiscal governance literature in developing countries and have practical implications for regional tax administration reform

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