DAMPAK PERSEPSI KEADILAN TERHADAP PERILAKU KEPATUHAN PAJAK MELALUI PERAN MEDIASI DUKUNGAN SOSIAL

Abstract

This research analyzes the impact of justice perception on tax compliance behavior, with social support as a mediating variable in South Sulawesi. The primary issue addressed is low compliance driven by perceived systemic unfairness and tax misuse. Using a quantitative explanatory method, data were collected from 84 respondents via Likert-scale questionnaires. Data analysis was performed using multiple linear regression and mediation tests in SPSS 27. The results indicate that justice perception has a positive and significant effect on tax compliance behavior. Furthermore, social support is proven to significantly and positively mediate the relationship between justice perception and tax compliance. This suggests that a fair view of the tax system, reinforced by encouragement from social environments such as family and peers, effectively increases voluntary compliance. Tax authorities are advised to enhance policy transparency and optimize community-based education.