Does Transparency Foster Taxpayer Compliance? A Study of Local Fiscal Governance in Banyuwangi Regency

DOI

10.2991/978-2-38476-549-2_6How to use a DOI?

Keywords

Transparency; Taxpayer Compliance; Local Government Governance; Fiscal Legitimacy; Administrative Reform

Abstract

This study examines the influence of transparency on taxpayer compliance within the context of local government governance. The primary objective is to assess the extent to which public information disclosure shapes citizens’ compliance behavior toward fiscal obligations. Using a quantitative approach and linear regression analysis, the study investigates the direct relationship between perceived transparency and the level of taxpayer compliance at the Regional Revenue Agency. The results indicate that transparency has a positive and significant effect on taxpayer compliance. This finding suggests that clear, accurate, and accessible tax management procedures enhance the legitimacy of public institutions and foster citizens’ sense of responsibility toward their fiscal duties. Transparency thus functions not merely as an administrative mechanism but also as a moral instrument that strengthens the social partnership between the government and its citizens. Theoretically, this research expands the understanding of compliance as a product of interaction between institutional structures and public perceptions of governmental integrity. Practically, the findings underscore the importance of transparency-based fiscal governance reforms in building trust and promoting voluntary taxpayer compliance at the local level.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - M. S. Robaitulloh Salim
AU  - Supranoto Supranoto
AU  - Agus Trihartono
PY  - 2026
DA  - 2026/03/09
TI  - Does Transparency Foster Taxpayer Compliance? A Study of Local Fiscal Governance in Banyuwangi Regency
BT  - Proceedings of the International Conference on Multidisciplinary Issues (INCOMI 2025)
PB  - Atlantis Press
SP  - 59
EP  - 69
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-549-2_6
DO  - 10.2991/978-2-38476-549-2_6
ID  - Salim2026
ER  -