This research aims to obtain empirical evidence whether there is a positive effect
of procedural justice on voluntary tax compliance, to obtain empirical evidence
whether there is a positive effect of the level of fines on voluntary tax compliance,
and to obtain empirical evidence whether there is a positive effect of trust in tax
authorities on voluntary tax compliance. The independent variable in this
research is procedural justice, the level of fines and trust in the tax authority,
while the dependent variable is voluntary tax compliance. The sample in this
research is an individual taxpayer (WP) in Pubalingga Regency. Data collection
techniques using a questionnaire. The results of this study indicate that
Procedural justice has an effect on voluntary taxpayer compliance. This shows
that when taxpayers feel they are treated fairly in tax procedures, taxpayers will
increase their compliance with voluntary tax payments, The level of fines has no
effect on voluntary taxpayer compliance. This shows that the existence of fines
received by taxpayers does not have a direct impact on increasing taxpayer
compliance in paying their taxes voluntarily, Trust in tax authorities has a
significant effect on voluntary taxpayer compliance. This shows that the three
variables in this study together will be able to influence voluntary tax compliance.