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.