KEPATUHAN PAJAK PELAKU UMKM DENGAN MODERASI KEADILAN PAJAK SEBUAH PENDEKATAN STRUKTURAL

Pancawati Hardiningsih; Ceacilia Srimindarti; Catur Ragil Sutrisno

doi:10.14710/jaa.17.1.1-25

DOI: https://doi.org/10.14710/jaa.17.1.1-25

KEPATUHAN PAJAK PELAKU UMKM DENGAN MODERASI KEADILAN PAJAK SEBUAH PENDEKATAN STRUKTURAL

*Pancawati Hardiningsih - Universitas Stikubank, Indonesia

Ceacilia Srimindarti - Universitas Stikubank, Indonesia

Catur Ragil Sutrisno - Universitas Pekalongan, Indonesia

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Abstract

The problem of low tax compliance is an ongoing problem in the taxation field. This condition
is very ironic with the growth rate of the number of businesses in Indonesia. This study aims to
empirically examine the effect of understanding tax, service quality, and tax rates on tax
compliance. This study also examines tax justice as a moderating variable. The population in
this study is the UMKM taxpayer in the city of Semarang as many as 145 MSMEs in the 6 KPP
Pratama areas of the city of Semarang. The sample selection technique uses convenience
sampling method and obtained 110 MSMEs. Data were analyzed using the Smart Partial Least
Square technique. The results showed that tax understanding, service quality and tax rates
affect taxpayer compliance. While tax justice does not moderate the tax rates on tax
compliance. This research is able to explain that awareness of taxpayers starts to grow the
importance of paying taxes, therefore the government must improve public facilities and
equitable development for the benefit of the community properly and correctly through
increasing more intensive education at MSMEs.

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Keywords: Tax Understanding, Service Quality, Tax Rates, Justice Taxes

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Section: Research Articles

In Volume 17, Nomor 1, Tahun 2020

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