Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization
Abstract
A crucial component of growth, tax compliance is impacted by a number of variables including awareness, trust, and socialization. In light of this, the purpose of this study is to examine how these variables affect MSMEs' tax compliance. MSMEs in Tanah Abang, Jakarta, one of Indonesia's economic hubs where MSMEs predominate, make up the research population. Through the use of surveys and quantitative analysis, a sample size of 100 MSMEs respondents was employed. SEM-PLS software was used to perform data analysis techniques. The study's findings demonstrate a strong positive correlation between tax awareness and compliance trust. Tax socialization, however, has no significant effect on compliance and neither does it moderate the effect of trust on compliance.
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Bornman, M., & Ramutumbu, P. (2019). A conceptual framework of tax knowledge. Meditari Accountancy Research, 27(6), 823–839. https://doi.org/10.1108/MEDAR-09-2018-0379
Copeland, P. V., & Cuccia, A. D. (2002). Multiple determinants of framing referents in tax reporting and compliance. Organizational Behavior and Human Decision Processes, 88(1), 499–526. https://doi.org/10.1006/obhd.2001.2989
Cyan, M. R., Koumpias, A. M., & Martinez-Vazquez, J. (2017). The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan. Journal of Behavioral and Experimental Economics , 70, 10–22. https://doi.org/10.1016/j.socec.2017.07.004
Damayanti, T. W., Sutrisno, Subekti, I., & Baridwan, Z. (2015). Trust and uncertainty orientation: An efforts to create tax compliance in social psychology framework. Procedia - Social and Behavioral Sciences, 211, 938–944. https://doi.org/10.1016/j.sbspro.2015.11.124
Dewi, G. A. D. M., Budiartha, I. K., Hasibuan, H. T., & Sujana, I. K. (2022). The effect of taxpayer awareness, tax services, value added tax understanding on corporate taxpayer payment compliance. European Journal of Business and Management Research, 7(4), 82–86. https://doi.org/10.24018/ejbmr.2022.7.4.1350
Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226–232. https://doi.org/10.1016/j.kjss.2016.10.003
Fidiana, F. (2020). Compliance behaviour from the holistic human nature perspective. Journal of Islamic Accounting and Business Research, 11(5), 1145–1158. https://doi.org/10.1108/JIABR-11-2016-0142
Gantino, R., Lesi, H., & Ilyas, M. (2021). Taxpayer compliance model moderated by socialization taxation SMEs in Indonesia. International Journal of Scientific and Research Publications (IJSRP), 11(2), 122–129. https://doi.org/10.29322/ijsrp.11.02.2021.p11015
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, Marko. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM).
Handayani, O., & Woro Damayanti, T. (2018). Determinants of individual taxpayers compliance in Indonesia: A meta-analysis. The Indonesian Journal of Accounting Research, 21(1). https://doi.org/10.33312/ijar.332
Hastuti, R., Selatan, K. V., & Banyumanik Semarang, T. (2014). Tax awareness and tax education: A perception of potential taxpayers. International Journal of Business, Economics and Law, 5(1), 83–91. www.pajak.go.id
Horodnic, I. A. (2018). Tax morale and institutional theory: a systematic review. In International Journal of Sociology and Social Policy (Vol. 38, Issues 9–10, pp. 868–886). Emerald Group Holdings Ltd. https://doi.org/10.1108/IJSSP-03-2018-0039
Huang, E., & Chuang, M. H. (2007). Extending the theory of planned behaviour as a model to explain post-merger employee behaviour of IS use. Computers in Human Behavior, 23(1), 240–257. https://doi.org/10.1016/j.chb.2004.10.010
Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax compliance after the implementation of tax amnesty in Indonesia. SAGE Open, 10(4). https://doi.org/10.1177/2158244020968793
Indriyarti, E. R., & Christian, M. (2021). Measuring the influence of tax advertising and services as external factors on taxpayer compliance. Jurnal Akuntansi Bisnis, 14(2), 101–113. https://doi.org/10.30813/jab.v14i2.2523
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34, 17–26. https://doi.org/10.1016/j.adiac.2016.07.001
Khaddafi, M., Aspan, H., Mohd. Heikal, Wahyuddin, Falahuddin, & Humaira, Z. (2018). Effect of perception of facilities, intensity of conduct, and satisfaction of tax payers to submission of letter by E-filing notice on tax service. In Emerald Reach Proceedings Series (Vol. 1, pp. 583–587). Emerald Group Holdings Ltd. https://doi.org/10.1108/978-1-78756-793-1-00001
Kholis, A., & Maisyarah, R. (2021). The influence of taxpayers' awareness and compliance in generating local revenue moderated by the government: A case study on the government of regional Mandailing Natal. International Conference on Strategic Issues of Economics, Business and Education, 115–121.
Kogler, C., Olsen, J., Kirchler, E., Batrancea, L. M., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365–381. https://doi.org/10.1080/20954816.2022.2130501
Kulangara, N. P., Jackson, S. A., & Prater, E. (2016). Examining the impact of socialization and information sharing and the mediating effect of trust on innovation capability. International Journal of Operations and Production Management, 36(11), 1601–1624. https://doi.org/10.1108/IJOPM-09-2015-0558
Lapointe, É., Vandenberghe, C., & Boudrias, J. S. (2014). Organizational socialization tactics and newcomer adjustment: The mediating role of role clarity and affect-based trust relationships. Journal of Occupational and Organizational Psychology, 87(3), 599–624. https://doi.org/10.1111/joop.12065
Lestary, S. R., Sueb, M., & Yudianto, I. (2021). The effect of tax fairness, tax socialization and tax understanding on tax compliance: A study on micro, small and medium enterprises (MSMEs). Journal of Accounting Auditing and Business, 4(1), 87. https://doi.org/10.24198/jaab.v4i1.31998
Li, J., Wang, X., & Wu, Y. (2020). Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China. Economic Modelling, 93, 384–397. https://doi.org/10.1016/j.econmod.2020.08.009
Lois, P., Drogalas, G., Karagiorgos, A., & Chlorou, A. (2019). Tax compliance during fiscal depression periods: the case of Greece. EuroMed Journal of Business, 14(3), 274–291. https://doi.org/10.1108/EMJB-02-2019-0028
Lutfi, A., Alshira’h, A. F., Alshirah, M. H., Al-Ababneh, H. A., Alrawad, M., Almaiah, M. A., Dalbouh, F. A., Magablih, A. M., Mohammed, F. M., & Alardi, M. W. (2023). Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation. Journal of Open Innovation: Technology, Market, and Complexity, 9(3). https://doi.org/10.1016/j.joitmc.2023.100098
McKnight, D. H., & Chervany, N. L. (2000). What is trust? A conceptual analysis and an interdisciplinary model. Americas Conference on Information Systems (AMCIS), 827–833. https://aisel.aisnet.org/amcis2000
Mohamad, N. M., Zin, N. M., & Sulaiman, S. (2022). Determinants of tax awareness: A systematic literature review. International Journal of Business and Economy (IJBEC), 4(3), 303–315. http://myjms.mohe.gov.my/index.php/ijbecJournalwebsite:http://myjms.mohe.gov.my/index.php/ijbechttp://myjms.mohe.gov.my/index.php/ijbec
Mohdali, R., Isa, K., & Yusoff, S. H. (2014). The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. Procedia - Social and Behavioral Sciences, 164, 291–297. https://doi.org/10.1016/j.sbspro.2014.11.079
Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance, 25(2), 149–175. https://doi.org/10.1108/JFRC-08-2016-0065
Nasution, M. K., Santi, F., Husaini, Fadli, & Pirzada, K. (2020). Determinants of tax compliance: A study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401–1418. https://doi.org/10.9770/jesi.2020.8.2(82)
Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I. D., Masca, E., Roux-Cesar, A. M., Forte, D., Formigoni, H., & da Silva, A. A. (2019). We learn not for school but for life: Empirical evidence of the impact of tax literacy on tax compliance. Eastern European Economics, 57(5), 397–429. https://doi.org/10.1080/00128775.2019.1621183
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Published
2024-04-29
How to Cite
WIDJAJA, William; ARIANA, Yovita; MICHAEL, Michael.
Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, apr. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/113398>. Date accessed: 21 nov. 2024.
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