Public Service Quality and Taxpayer Compliance: A Governance Perspective

Abstract

The quality of public service plays a fundamental and strategic role in shaping a reciprocal and sustainable relationship between the government and society. This study aims to analyze in depth the correlation between public service quality and the level of taxpayer compliance using a library research approach based on publications from the last five years. Transparent, accountable, and responsive public services not only improve citizen satisfaction but also enhance institutional legitimacy, strengthen public trust, and foster a sense of fairness within the fiscal system. Conversely, poor service delivery, bureaucratic inefficiency, and lack of transparency tend to diminish public confidence and reduce the willingness to comply with tax obligations. Findings from various empirical studies demonstrate that high-quality service significantly influences taxpayer motivation, fiscal literacy, voluntary compliance, and perceptions of distributive and procedural justice. This study highlights the importance of continuous public service reform founded on the principles of good governance, efficiency, and citizen-oriented administration. Strengthening these elements is essential to creating a participatory, transparent, and trustworthy governance framework that promotes sustainable tax compliance and supports inclusive national development.