Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable
Keywords:
tax rates, tax socialization, tax compliance, patriotismAbstract
Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable.
Method — The type of research is quantitative research with hypothesis testing. The population in this study consists of individual MSMEs in the city of Kupang. The study comprised 152 respondents. The analytical method used in this study is descriptive analysis. For this study, the analysis was conducted using SmartPLS 4 software. SEM-PLS analysis is performed through two stages, namely outer model analysis and inner model analysis.
Result — This study examines the effects of tax rates, tax socialization, and patriotism on MSME tax compliance, with patriotism serving as a moderating variable. Data analysis and discussion of the results reveal that tax rates, tax socialization, and patriotism have a positive and significant impact on MSME tax compliance. However, the moderation effect of patriotism on the relationship between tax rates and tax socialization, and MSME tax compliance, is not proven.
Contribution — This study contributes to the academic landscape by addressing the understudied realm of individual MSME tax compliance and advancing compliance theories through the examination of patriotism as a potential moderating factor.
Downloads
References
Abdillah, & Hartono. (2015). Partial Least Square (Pls). Andi.
Agha, A., & Haughton, J. (1996). Designing Vat Systems: Some Efficiency Considerations. The Review Of Economics And Statistics, 78(2), 303. Https://Doi.Org/10.2307/2109932
Alshira’h, A. F., & Abdul-Jabbar, H. (2020). Moderating Role Of Patriotism On Sales Tax Compliance Among Jordanian Smes. International Journal Of Islamic And Middle Eastern Finance And Management, 13(3), 389–415. Https://Doi.Org/10.1108/Imefm-04-2019-0139
Amirudin, & Sudirman. (2012). Perpajakan Pendekatan Teori Dan Praktik Di Indonesia. Salemba Empat.
Callan, & Eamonn. (2006). Love, Idolatry, And Patriotism. Social Theory And Practice , 32(4), 1–46.
D. Bar Tal, & E. Staub. (1997). Patriotism In The Life Of Individuals And Nations. Chicago: Nelson.
Endrianto, W. (2015). Prinsip Keadilan Dalam Pajak Atas Umkm. Binus Business Review, 6(2), 298. Https://Doi.Org/10.21512/Bbr.V6i2.978
Engel, E. M. R. A., Galetovic, A., & Raddatz, C. E. (2001). A Note On Enforcement Spending And Vat Revenues. Review Of Economics And Statistics, 83(2), 384–387. Https://Doi.Org/10.1162/Rest.2001.83.2.384
Exti Lusiani Ega Wurianti, & Anang Subardjo. (2015). Analisis Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Wilayah Kpp Pratama. Jurnal Ilmu Dan Riset Akuntansi, 4(6).
Febirizki Damayanty Prawagis, Zahroh Za, & Yuniadi Mayowan. (2016). Pengaruh Pemahaman Atas Mekanisme Pembayaran Pajak, Persepsi Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm (Studi Pada Wajib Pajak Yang Terdaftar Di Kpp Pratama Batu). Jurnal Mahasiswa Perpajakan, 10(1), 1–10.
Ghozali, & Imam. (2016). Aplikasi Analisis Multivariete Dengan Program Ibm Spss 23 (23rd Ed.). Badan Penerbit Universitas Diponegoro.
Giesecke, J., & Tran, N. H. (2012). A General Framework For Measuring Vat Compliance Rates. Applied Economics, 44(15), 1867–1889. Https://Doi.Org/10.1080/00036846.2011.554382
Hana Pratiwi Burhan. (2015). Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Persepsi Wajib Pajak Tentang Sanksi Pajak Dan Implementasi Pp Nomor 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Diponegoro Journal Of Accounting, 4(2), 1–15.
Hendrawati, E., Pramudianti, M., & Abidin, K. (2021). Pengetahuan Pajak, Sanksi Pajak, Modernisasi Sistem, Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Umkm Selama Pandemi Covid-19. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(1), 214–230. Https://Doi.Org/10.32670/Fairvalue.V4i1.516
Https://Www.Kemenkeu.Go.Id. (2022). Menkeu?: Kinerja Penerimaan Negara Luar Biasa Dua Tahun Berturut-Turut. Https://Www.Kemenkeu.Go.Id/Home.
Julianto A. (2017). Pengaruh Tarif, Sosialisasi Serta Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Semarang. Uniiversitas Dian Nuswantoro. Link
Kahne, J., Chi, B., & Middaugh, E. (2006). Building Social Capital For Civic And Political Engagement: The Potential Of High-School Civics Courses. Canadian Journal Of Education / Revue Canadienne De L’éducation, 29(2), 387. Https://Doi.Org/10.2307/20054169
Lely D. (2018). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, E-Filing, Dan Tax Amnesty Terhadap Kepatuhan Pelaporan Wajib Pajak. E Jurnal Akuntansi Universitas Udayana, 22(2), 1626–1655. https://doi.org/10.24843/EJA.2018.v22.i02.p30
Matthews, K. (2003). Vat Evasion And Vat Avoidance: Is There A European Laffer Curve For Vat? International Review Of Applied Economics, 17(1), 105–114. Https://Doi.Org/10.1080/713673162
Mip Tahul Jannah, Linda Y. Hutadjulu, & Andika Rante. (2018). Pengaruh Patriotisme, Korupsi Dan Pungli Terhadap Kepatuhan Perpajakan Di Kantor Pelayanan Pajak Pratama Jayapura. Jurnal Akuntansi Dan Keuangan Daerah, 13(1).
Nathanson, S. (1989). In Defense Of “Moderate Patriotism.” Ethics, 99(3), 535–552. Https://Doi.Org/10.1086/293096
Pasca Rizki Dwi Ananda. (2015). Pengaruh Sosialisasi Perpajakan, Tarif Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Umkm Yang Terdaftar Sebagai Wajib Pajak Di Kantor Pelayanan Pajak Pratama Batu). Jurnal Mahasiswa Perpajakan, 6(2), 1–9.
Pohan, C. A. (2014). Pembahasan Komprehensif Pengantar Perpajakan. Mitra Wacana Media.
Qari, S., Konrad, K. A., & Geys, B. (2009). Patriotism, Taxation And International Mobility. Ssrn Electronic Journal. Https://Doi.Org/10.2139/Ssrn.1664959
Rachmawati Meita Oktaviani, & Sheila Adellina. (2016). Kepatuhan Wajib Pajak Ukm. Dinamika Akuntansi, Keuangan Dan Perbankan, 5(2), 1–12.
Richardson, G. (2006). Determinants Of Tax Evasion: A Cross-Country Investigation. Journal Of International Accounting, Auditing And Taxation, 15(2), 150–169. Https://Doi.Org/10.1016/J.Intaccaudtax.2006.08.005
Risti, C. A. M., & Putra, R. J. (2022). Pengaruh Literasi Keuangan Dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online Yang Dimoderasi Digitalisasi Perpajakan. Owner, 6(3), 1574–1583. Https://Doi.Org/10.33395/Owner.V6i3.951
Riyanti, B., & Sudarmawanti, E. (2022). Meningkatkan Kepatuhan Wajib Pajak Umkm Pada Era New Normal Melalui Pemberian Insentif Pajak, Peningkatan Kondisi Keuangan Dan Kesadaran Pajak. Owner, 6(2), 2167–2179. Https://Doi.Org/10.33395/Owner.V6i2.826
Sekaran, & Bougie. (2013). Research Methods For Business?: A Skill-Building Approach – 6th Ed. (John Wiley & Sons Ltd, Ed.; 6th Ed.). West Sussex. Link
Sudrajat, A., & Parulian Ompusunggu, A. (2015). Pemanfaatan Teknologi Informasi, Sosialisasi Pajak, Pengetahuan Perpajakan, Dan Kepatuhan Pajak. Jurnal Riset Akuntansi & Perpajakan (Jrap), 2(02), 193–202. Https://Doi.Org/10.35838/Jrap.2015.002.02.17
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif Dan Kombinasi (Mixed Methods) (2nd Ed.). Alfabeta.
Susmiatun & Kusmuriyanto, (2014). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Perpajakan Dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Semarang. Accounting Analysis Journal, 3(2), 1–12.
Tommy. (2021). Rasio Umkm Taat Pajak: Sejauh Apa Kesadaran Pajak Di Sektor Umkm? Https://Www.Sobatpajak.Com/Article
Vio Narakusuma Ardayani, P., & Jati, I. K. (2019). Pengaruh Tax Amnesty Dan Kondisi Keuangan Pada Tingkat Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 1741. Https://Doi.Org/10.24843/Eja.2019.V26.I03.P03
Waluyo. (2014). Akuntansi Pajak. Salemba Empat. Link
Yasa, I. N. P., & Prayudi, M. A. (2019). Nilai-Nilai Etika Berbasis Kearifan Lokal Dan Perilaku Kepatuhan Perpajakan. Jurnal Ekonomi Dan Bisnis, 22(2), 361–390. Https://Doi.Org/10.24914/Jeb.V22i2.2527
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Kristina Wada Betu, Susana Purnamasari Baso
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
