Astri Warih Anjarwi
This study examines trust in government as a mediating psychological mechanism linking economic ideology and tax knowledge to redistributive perceptions. Drawing on Social Exchange Theory (SET), the research conceptualises redistributive support as a relational outcome shaped by cognitive, ideological, and institutional factors. Using data from 208 Indonesian undergraduate taxation students and applying Covariance-Based Structural Equation Modeling (CB-SEM), the findings show that both pro-redistributive economic ideology and higher tax knowledge significantly enhance support for redistribution. Importantly, trust in government partially mediates these relationships, indicating that ideological alignment and fiscal literacy alone are insufficient without institutional credibility. The results highlight trust as a key psychological conduit through which beliefs and knowledge translate into favorable evaluations of redistributive policies. The study advances theoretical understanding by integrating behavioural and relational perspectives into fiscal attitude research and provides empirical insights from a developing economy context characterised by evolving institutional trust. Policy implications emphasise the importance of strengthening institutional transparency and tax education to foster sustainable public support for equitable fiscal systems. These findings contribute to interdisciplinary debates on taxpayer psychology and the legitimacy of redistributive governance. © 2026 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
Faculty of Administrative Sciences, Brawijaya University, Malang, Indonesia
