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

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.