Perspektif Trust terhadap Survei Kepuasan Layanan Direktorat Jenderal Pajak (DJP)
Abstract
This study aims to analyze the perceptions of individual taxpayers in Padang City toward the DJP Service Satisfaction Survey using the Trust in Government (TIG) framework. The research employs a qualitative method with a phenomenological approach. Data were collected through semi-structured interviews with 15 individual taxpayers consisting of employee taxpayers, freelance taxpayers, and business taxpayers. The results reveal that low trust is the predominant finding across all informants, with low trust code appearing in all 15 informants with 76 references far exceeding high trust which was only found in 5 informants with 12 references. Low trust is shaped by three interrelated factors: negative direct experiences with Account Representatives (AR), concerns over personal data security in digital surveys, and negative perceptions of DJP institutional integrity. Patterns of trust vary significantly across taxpayer categories: employee taxpayers tend to be neutral, freelance taxpayers experience anxiety over regulatory uncertainty, while business taxpayers demonstrate the lowest trust due to frequent confrontational interactions with AR. These findings indicate that the high satisfaction scores published by DJP may not reflect the actual perceptions of all taxpayers. For future researchers, it is recommended to expand the scope of the study to other regions and to employ mixed methods approaches to measure the relative contribution of each trust factor.
References
Appiah, T., Domeher, D., & Agana, J. A. (2024). Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy. SAGE Open, 14(2). https://doi.org/10.1177/21582440241234757
Batrancea. (2022). A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8(1). https://doi.org/10.1186/s40854-022-00404-y
Besley, T., & Dray, S. (2024). Trust and State Effectiveness: The Political Economy of Compliance. Economic Journal, 134(662), 2225–2251. https://doi.org/10.1093/ej/ueae030
Coita, I. F., Belbe, S. (Ștefana), Mare, C. (Codruța), Osterrieder, J., & Hopp, C. (2023). Modelling taxpayers’ behaviour based on prediction of trust using sentiment analysis. Finance Research Letters, 58. https://doi.org/10.1016/j.frl.2023.104549
Creswell. (2009). Creswell - Research Design Qualitative, Quantitative, and Mixed Methods Approaches 3rd edition.pdf ( PDFDrive ).
DDTCNews. (2025). Survei Kepuasan Pelayanan Pajak, DJP Kirim Link ke WP via WhatsApp. https://news.ddtc.co.id/berita/nasional/1812043/survei-kepuasan-pelayanan-pajak-djp-kirim-link-ke-wp-via-whatsapp
Dehghanpouri, H., Soltani, Z., & Rostamzadeh, R. (2020). The impact of trust, privacy and quality of service on the success of E-CRM: the mediating role of customer satisfaction. Journal of Business and Industrial Marketing, 35(11), 1831–1847. https://doi.org/10.1108/JBIM-07-2019-0325
DJP, K. (2025). Survei Kepuasan Layanan 2025. https://www.instagram.com/pajaksumbarjambi/
Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23. https://doi.org/10.1016/j.newideapsych.2014.12.001
Indonesia, K. K. R. (2024). Laporan Kinerja Kementerian Keuangan. https://media.kemenkeu.go.id/getmedia/01722d3f-7df4-4927-ba70-6dfc8522c0f1/Laporan-Kinerja-Kemenkeu-2024.pdf?ext=.pdf
Judijanto, L. (2024). Concerns Over the Protection of Taxpayers’ Privacy Data on The Core Tax Administration System. Archives Des Sciences, 74(6), 80–85. https://doi.org/10.62227/as/74611
Kogler, C., Olsen, J., Kirchler, E., Batrancea, L. M., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365–381. https://doi.org/10.1080/20954816.2022.2130501
Martinez-Vazquez, J., Koumpias, A. M., & Leonardo, G. (2021). Trust in Government Institutions and Tax Morale. FinanzArchiv, 77(2), 117–140. https://doi.org/10.1628/fa-2021-0006
Mayer, R. C., Davis, J. H., & David Schoorman, F. (1995). An Integrative Model of Organizational Trust (Vol. 20, Issue 3). https://www.jstor.org/stable/258792?seq=1&cid=pdf-
Moleong. (2009). Metodologi penelitian kualitatif.
Nookhao, S., & Kiattisin, S. (2023). Heliyon Achieving a successful e-government : Determinants of behavioral intention from Thai citizens ’ perspective. Heliyon, 9(8), e18944. https://doi.org/10.1016/j.heliyon.2023.e18944
Nurlinah, Ansar, M. C., & Chowdhury, K. (2025). Impact of government digital transformation on citizen trust and participation: evidence from Gowa Regency, Indonesia. Frontiers in Human Dynamics, 7(December), 1–14. https://doi.org/10.3389/fhumd.2025.1700582
OECD. (2023). Revenue Statistics in Asia and the Pacific 2023. OECD Publishing. https://doi.org/10.1787/e7ea496f-en
Pertiwi, I. F. P., Muhammad, A. A., Puspitosari, I., Wijayati, F. L., & Rahmawati, A. (2023). Trust and Tax: A Grounded Theory. E3S Web of Conferences, 448. https://doi.org/10.1051/e3sconf/202344801019
Prastiwi, D., & Diamastuti, E. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management, 16(8). https://doi.org/10.3390/jrfm16080375
Puklavec, Ž., Kogler, C., Stavrova, O., & Zeelenberg, M. (2023). What we tweet about when we tweet about taxes: A topic modelling approach. Journal of Economic Behavior and Organization, 212, 1242–1254. https://doi.org/10.1016/j.jebo.2023.07.005
Robbins. (2013). Organizational Behavior.
Rosid, A., Evans, C., & Tran-nam, B. (2016). Do perceptions of corruption influence personal income taxpayer reporting behaviour ? Evidence from Indonesia. 14(2).
Sari, D. P. (2020). PERSEPSI WAJIB PAJAK TERHADAP CITRA PERPAJAKAN INDONESIA SETELAH FENOMENA KASUS KORUPSI PAJAK.
Sinulingga, N. (2022). Peran Kepercayaan dalam Memediasi Pengaruh Keadilan Pajak terhadap Kepatuhan Wajib Pajak. 2(5), 277–288. https://doi.org/10.36418/comserva.v2i5.285
Sugiyono. (2017). Metode penelitian kunatitatif kualitatif dan R&D. Alfabeta, Bandung.
.png)
.png)
