Effect of Economic and Non-Economic Factors on Tax Compliance with Trust as a Moderating Variable in SME (Case Study SME In Bekasi, Indonesia)


Authors : Lisnawaty Sihombing; Waluyo

Volume/Issue : Volume 6 - 2021, Issue 11 - November

Google Scholar : http://bitly.ws/gu88

Scribd : https://bit.ly/3DUmEAO

The level of tax compliance will affect the amount of a country's tax revenue. The amount of tax revenue will have an impact on financing economic activities and moving the wheels of government and assisting in providing public facilities. Participation from various business actors is required in fulfilling tax obligations so that the tax revenue target is achieved. The purpose of this study was to examine the influence of economic factors and non-economic factors, using the factor trust as a moderating variable on SME tax compliance in Bekasi Regency. Sampling method is by using purposive sampling method. The respondent's criteria are individual SME, SME participating in the nondigital economy, and having a maximum turnover of Rp. 4.8 billion. Research with a quantitative approach and using primary data obtained from the results of the questionnaire and has been distributed to 100 respondents. This research method uses the outer model and inner model, path coefficient and hypothesis testing. This study shows the results that the income level, tax compliance costs, and tax morale have an effect on SME taxpayer compliance. Meanwhile, the tax justice factor has no effect on SME taxpayer compliance. And the factor is trust not able to moderate income level, tax compliance costs, and tax justice. However, trust is able to moderate tax morale on SME taxpayer compliance.

Keywords : Tax Compliance, Income Level, Tax Compliance Costs, Tax Fairness, Tax Morale, Trust.

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