Abstract:
The lack of taxpayers’ compliance makes the tax target in Indonesia had not been achieved for the past nine consecutive years. Hence, this research would like to find out the influence of trust towards tax authority and religiosity level on individual taxpayers’ voluntary tax compliance in DKI Jakarta. By using mixed methods design which are online and offline survey, and face-to-face interview, it is concluded that both trust towards tax authority and religiosity level have positive significant effect on voluntary tax compliance although the impact is minor. Nevertheless, only intrapersonal religiosity that has positive significant effect. Furthermore, since this research does not include the more specific types of individual taxpayer (employee, self-employed, and business owner) into account, the future research should consider them as another factors because the result might be different.
