Purpose: This research aims to examine the effect of tax equity on tax compliance through trust in government.

Research methodology: 102 respondents of Podomoro University students and Central Park Mall Visitors with purposive sampling and SEM-PLS method..

Results: This result indicate that tax equity have a positive effect on trust in government and tax compliance. Last, trust in government have a positive effect on tax compliance.

Limitations: This research was only assessed based on personal taxpayer’ perspectives.

Contribution: This research shows level of taxpayer’ trust become main indicator for tax compliance.

Keywords: Tax awareness, Tax identity, Exchange fairness, Trust in government, Tax compliance