Trust, power, and Awareness as Determinants of Local Tax Compliance: The Moderating Role of Civic Pride in Lahat Regency, Indonesia

Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is a key indicator of regional fiscal independence, yet most local governments in Indonesia remain highly dependent on intergovernmental transfers. In this context, improving local tax compliance is crucial, particularly in Lahat Regency, which relies heavily on Certain Goods and Services Tax (PBJT), Street Lighting Tax (PPJ), and Land and Building Rights Acquisition Duty (BPHTB). This study examines the influence of Trust in Authority, Power of Authority, Tax Morale, and Tax Awareness on local tax compliance, with Civic Pride as a moderating variable. Primary data were collected through an online Likert-scale questionnaire using Google Forms from 300 registered and active local taxpayers under the Regional Revenue Agency (Bapenda) of Lahat Regency. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that trust in tax authorities, perceived power of authority, tax morale, and tax awareness significantly affect local tax compliance, while Civic Pride strengthens these relationships. The study contributes to the Slippery Slope Framework and Theory of Planned Behavior by incorporating Civic Pride as a contextual moderator and provides practical insights for designing trust-based and participatory local tax policies