The Influence of Tax Fairness and Communication on Voluntary Compliance: Trust as an Intervening Variable
Fadjar O.P. Siahaan

Abstract
The aim of this study is to examine indirect effect of tax fairness, communication and trust on voluntary behavior. This study was conducted in Surabaya, East Java. The respondents of the study are individual taxpayer working in service industries. Sixty one taxpayers participated in this study. The findings of this study show that: (1) the direct and indirect effect of tax fairness on voluntary compliance is positive and significant (2) the direct and indirect effect of communication on voluntary compliance is insignificant. This study contributes not only to the research literature but also to help tax institution to develop strategies toward improving compliance.

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