The number of land and building tax objects is increasing every year. Along with the development of Palembang City as the capital of South Sumatera Province. The realization of Land and Building Tax Revenues always does not reach the targets that have been set. This shows that the level of compliance of Land and Building Taxpayers in Palembang City is still relatively low. The purpose of this study is to determine the influence of trust and transparency on the godliness of land and building taxpayers in Palembang City. This study used a quantitative approach through a survey of 358 Land and Building Taxpayers from 9 sub-districts in Palembang City. A sampling of research using the sampling cluster technique with the determination of the number of respondents using the slovin formula. Data analysis techniques use a structural equation model (SEM) approach assisted by the application of LISREL 8.80.
Based on the results of the analysis show that Trust has no positive effect and is significant to taxpayer compliance. This is because the trust of taxpayers is influenced by the responsible policy of the tax authority in resolving tax
problems. Furthermore, Tax transparency has a positive and significant effect on taxpayer compliance. Transparency and the Trust of taxpayers have a positive and significant effect. Thus, tax management must be transparent in
providing information and managing taxes openly to the public to improve taxpayer compliance for the people in Palembang City.