Analysis of MSMEs Taxpayer Compliance with Religious Values Approach

International Journal of Entrepreneurship and Business Development: IJEBD

article

Afifudin Afifudin¹  Sudarmiatin Sudarmiatin¹  Agus Hermawan¹ 

[1]Faculty of Economics and Business, Universitas Negeri Malang

关键词: Tax Knowledge;    Service Quality;    Religious Values;    Compliance;   

DOI  :  10.29138/ijebd.v6i3.2248

来源: LPPM of Narotama University Surabaya

【 摘 要 】

Purpose: This study aims to analyze the level of compliance of MSME taxpayers at the Batu City Tax Office(KPP), using religious values (internal taxpayers) as a moderation variable and external taxpayer values (servicequality). This is based on the lack of research that analyzes religious values as a moderating variable and usesmore external values of the taxpayer. The level of taxpayer compliance is influenced by external values and theinternal values of the taxpayers themselves (see Utama & Wahyudi, 2016).Design/methodology/approach: The study population is taxpayers of Micro, Small, and Medium Enterprises(MSMEs) registered at the Batu City Tax Service Office, with a total of 95 respondents data analysis usingPartial Least Square (PLS).Findings: Knowledge of taxation, service quality, and religious values significantly have a positive effect on thelevel of MSME taxpayer compliance, religious values mediate the effect of tax knowledge on the MSMEtaxpayer compliance level, but religious values do not mediate the effect between quality variables service to thecompliance level of MSME taxpayers.

【 授权许可】

Unknown