Unlocking Tax Compliance Intention MSMEs: Exploring the Roles of Tax Moral, Incentives, and Trust in Government
https://doi.org/10.35877/454RI.qems3873
Keywords:
MSMEs, Tax Compliance, Tax Moral, Trust in government, Tax incentives
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Abstract
This study addresses the persistent challenge of low tax compliance among Micro, Small, and Medium Enterprises (MSMEs), a sector that plays a vital role in economic growth and state revenue generation. Despite their strategic significance, MSMEs often demonstrate inadequate compliance with tax regulations due to a range of psychological, institutional, and financial factors. The objective of this research is to examine the influence of tax moral, tax incentives, and trust in government on the tax compliance intentions of MSME actors. Employing a quantitative research approach with a cross-sectional survey design, the study targeted MSME owners and managers in Makassar as its population. Respondents were selected through stratified random sampling to ensure representation across different business sizes and sectors. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that tax moral, tax incentives, and trust in government each have a significant positive effect on MSMEs’ tax compliance intentions, with tax moral emerging as the most influential factor. These results highlight the necessity for integrated policies that strengthen ethical tax awareness, optimize incentive programs, and improve public trust in government institutions. The study’s implications suggest that such multidimensional strategies are essential for enhancing voluntary tax compliance. However, the research is limited by its focus on a specific regional context and cross-sectional design, indicating the need for broader and longitudinal investigations in future studies.
References
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Della Fadhilatunisa, Shera Afidatunisa, Rosidah, & M. Miftach Fakhri. (2024). Determinants of Tax Compliance Intention on Pre-Service Tax Payer with Extended Theory of Planned Behavior. Journal of Economic Education and Entrepreneurship Studies, 5(2), 228–240. https://doi.org/10.62794/je3s.v5i2.3281
Della Nanda Luthfiana, Andika, A., Mohamad Najmudin, & Joko Purwanto Nugroho. (2023). Socialization of Taxation As A Moderating Variable In The Application of The Theory Of Planned Behavior To Taxpayer Compliance. Dinasti International Journal of Economics, Finance & Accounting, 4(3), 434–453. https://doi.org/10.38035/dijefa.v4i3.1872
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Fauziah, E. F., & Halim, R. A. (2023). The Influence of Taxpayer Awareness and Tax Sanctions on Msme Taxpayer Compliance at Kpp Pratama Purwakarta District. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(1), 150–157. https://doi.org/10.36555/jasa.v7i1.2172
Francis, O. (2019). The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust. Journal of Accounting and Taxation, 11(7), 120–129. https://doi.org/10.5897/jat2019.0349
Hair, J., Black, W., Babin, B., & Anderson, R. (2010). Multivariate Data Analysis: A Global Perspective. In Multivariate Data Analysis: A Global Perspective (Vol. 7th). Pearson.
Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109(August 2019), 101–110. https://doi.org/10.1016/j.jbusres.2019.11.069
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019a). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019b). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., Ketchen, D. J., Hair, J. F., Hult, G. T. M., & Calantone, R. J. (2014). Common Beliefs and Reality About PLS: Comments on Rönkkö and Evermann (2013). Organizational Research Methods, 17(2), 182–209. https://doi.org/10.1177/1094428114526928
Karima Aras, A., Bulutoding, L., & Fadhilatunisa, D. (2024). Pengaruh Kualitas Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Relawan Pajak sebagai Variabel Moderasi. Journal of Economic Education and Entrepreneurship Studies, 5(1), 80–99. https://journal.unm.ac.id/index.php/JE3S/index
Ketchen, D. J. (2013). A Primer on Partial Least Squares Structural Equation Modeling. In Long Range Planning (Vol. 46, Issues 1–2, pp. 184–185). https://doi.org/10.1016/j.lrp.2013.01.002
Kock, N. (2014). Advanced Mediating Effects Tests, Multi-Group Analyses, and Measurement Model Assessments in PLS-Based SEM. International Journal of E-Collaboration, 10(1), 1–13. https://doi.org/10.4018/ijec.2014010101
Lestari, I., MS, M., & Pandjaitan, D. R. H. (2023). Taxpayer Compliance in Paying Motor Vehicle Tax at Pesawaran Regency. Journal of Economics, Finance and Management Studies, 06(11). https://doi.org/10.47191/jefms/v6-i11-13
M., K., & J, K. (2021). Empirical study of moral obligations, trust in government and intention to be compliant toward tax compliance. International Journal of Applied Business and International Management, 6(3), 13–22. https://doi.org/10.32535/ijabim.v6i3.1325
Michael, M., & Widjaja, W. (2024). Tax Compliance in Indonesian MSMEs: Key Factors Explored. Jurnal Proaksi, 11(1), 152–166. https://doi.org/10.32534/jpk.v11i1.5519
Mukharomah, N. R., Dali, R. M., & Yudiana. (2023). The Effect of Education Level and Tax Incentives on MSME Taxpayer Compliance (Case Study on MSME Owners in Central Village). Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 2(1), 55–59. https://doi.org/10.32832/jharmoni.v2i1.14873
Murnidayanti, S. A., & Putranti, T. M. (2023). The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs). Jurnal Public Policy, 9(2), 91. https://doi.org/10.35308/jpp.v9i2.6561
Naitili, S. L., Hatta Hambali, A. J., & Nurofik, N. (2022). Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy. Journal of Economics, Business, & Accountancy Ventura, 24(3), 420–430. https://doi.org/10.14414/jebav.v24i3.2902
Nartey, E. (2023). Tax compliance of small and medium sized enterprises in Ghana. International Journal of Sociology and Social Policy, 43(11–12), 1063–1083. https://doi.org/10.1108/IJSSP-06-2022-0159
Patricia Aguilera-Hermida, A. (2020). College students’ use and acceptance of emergency online learning due to COVID-19. International Journal of Educational Research Open, 1, 100011. https://doi.org/10.1016/j.ijedro.2020.100011
Prastiwi, D., Narsa, I. M., & Diamastuti, E. (2021). Tax Compliance: Respectful Treatment and Institutional Image. The Indonesian Accounting Review, 11(2), 221–234. https://doi.org/10.14414/tiar.v11i2.2471
Putra, D. A. (2024). Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers. Open Access Indonesia Journal of Social Sciences, 7(6), 1881–1893. https://doi.org/10.37275/oaijss.v7i6.277
Putra, P., Ambarita, C., & Simatupang, B. (2020). Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018 (Issue 23). https://doi.org/10.4108/eai.4-12-2019.2293810
Rahayu Rahmadhani, S., Cheisviyanny, C., & Mulyani, E. (2020). Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018. Jurnal Eksplorasi Akuntansi, 2(1), 2537–2553. https://doi.org/10.24036/jea.v2i1.228
Rahmawati, Y., & Dwijayanto, A. (2021). The Effect of Moral Tax and Tax Compliance on Decision Making through Gender Perspective: A Case Study of Religious Communities in Magetan District, East Java, Indonesia. Academic Journal of Interdisciplinary Studies, 10(6), 237–247. https://doi.org/10.36941/ajis-2021-0168
Reschiwati, R., Sayekti, F., & Arief, F. (2019). Account representative roles, e filling and MSMEs in tax compliance. International Journal of Business Ecosystem & Strategy (2687-2293), 1(4), 27–36. https://doi.org/10.36096/ijbes.v1i4.287
Saddaf, N., Mehmood, M. T., Pitafi, A., & Husain, S. (2022). Government Trust as a Significant Determinant of Tax Compliance: A Study of Pakistan. Journal of Applied Economics and Business Studies, 6(2), 95–104. https://doi.org/10.34260/jaebs.626
Septiani, N. K. E. S., Hardika, N. S., & Suardani, A. A. P. (2022). The Effect of Tax Incentives, Modernization of Tax Administration and Tax Sanctions on MSME Tax Payer Compliance (Case Study at KPP Pratama Badung Utara). Journal of Applied Sciences in Accounting, Finance, and Tax, 5(2), 133–139. https://doi.org/10.31940/jasafint.v5i2.133-139
Sofianti, E., Indupurnahayu, Aminda, R. S., & Lysandra, S. (2024). The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target. Asian Journal of Management Analytics, 3(1), 77–98. https://doi.org/10.55927/ajma.v3i1.7669
Subagio, S. R. J., & Aresteria, M. (2023). Effect Of Changes In Tax Rates, Tax Awareness, And Tax Knowledge On MSME Taxpayer Compliance at the Blora Primary Tax Service Office. BIMA Journal (Business, Management, & Accounting Journal), 4(2), 173–180. https://doi.org/10.37638/bima.4.2.173-180
Subandi, H., & Tjaraka, H. (2023). Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia. Jati: Jurnal Akuntansi Terapan Indonesia, 6(2), 157–172. https://doi.org/10.18196/jati.v6i2.18945
Swadnyani, K., & Martini, I. (2024). The impact of government policy and trust on motivation and tax payment compliance in the msme sector. Arch. Sci, 74(6), 118–123. https://doi.org/10.62227/as/74616
Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Tiwari, G. (2021). Determinants of Tax Compliance Behaviour among Rental Income Earners in Pokhara. Journal of Nepalese Business Studies, 14(1), 69–81. https://doi.org/10.3126/jnbs.v14i1.41491
Utomo, R. B., Manafe, N. R., Budiantara, M., Wulandari, I., & Murtini, S. (2022). Determination of Taxpayer Compliance In Micro Small and Medium Enterprise (MSME) Center Batik. Jurnal Ekobistek, 92–97. https://doi.org/10.35134/ekobistek.v11i2.313
Wibawa, I. P. A. S., Ratnadi, N. M. D., & Sari, M. M. R. (2024). Determinants of Taxable Enterprises Compliance In Bali, Indonesia. Quantitative Economics and Management Studies, 5(1), 110–120. https://doi.org/10.35877/454ri.qems2315
Widjaja, W., Ariana, Y., & Michael, M. (2024). Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2024.v34.i09.p09
Yuniarta, G. A., & Purnamawati, I. G. A. (2020). Spiritual, psychological and social dimensions of taxpayers compliance. Journal of Financial Crime, 27(3), 995–1007. https://doi.org/10.1108/JFC-03-2020-0045
Anggraeni, W. A., Ningsih, W., & Romdhon, M. (2024). Taxpayer Compliance based on Social Norm and Tax Moral. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 13(1), 177–184. https://doi.org/10.34010/jika.v13i1.11367
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior. Economies, 10(2), 1–20. https://doi.org/10.3390/economies10020030
Bulutoding, L., Rahmah Sari, N., Jannah, R., Fadhilatunisa, D., Elfa Syariati, N., & Suhartono, S. (2024). Socialization Of Small Medium Enterprise (SME) Financial Management Accountability Based On Sharia Enterprise Theory In Kampung Moten Seremban Negeri Sembilan, Malaysia. International Journal Of Community Service, 4(1), 31–36. https://doi.org/10.51601/ijcs.v4i1.256
Cresswell, J. W. (2017). Planning, Conducting, and Evaluating Quantitative and Qualitative Research. In Knowledge and Power in the Global Economy: The Effects of School Reform in a Neoliberal/Neoconservative Age: Second Edition (4th ed., Vol. 4, Issue 1). Pearson Education, Inc.
Della Fadhilatunisa, Shera Afidatunisa, Rosidah, & M. Miftach Fakhri. (2024). Determinants of Tax Compliance Intention on Pre-Service Tax Payer with Extended Theory of Planned Behavior. Journal of Economic Education and Entrepreneurship Studies, 5(2), 228–240. https://doi.org/10.62794/je3s.v5i2.3281
Della Nanda Luthfiana, Andika, A., Mohamad Najmudin, & Joko Purwanto Nugroho. (2023). Socialization of Taxation As A Moderating Variable In The Application of The Theory Of Planned Behavior To Taxpayer Compliance. Dinasti International Journal of Economics, Finance & Accounting, 4(3), 434–453. https://doi.org/10.38035/dijefa.v4i3.1872
Devos, K. (2014). Tax Compliance Theory and the Literature. In Factors Influencing Individual Taxpayer Compliance Behaviour (pp. 13–65). https://doi.org/10.1007/978-94-007-7476-6_2
Fauziah, E. F., & Halim, R. A. (2023). The Influence of Taxpayer Awareness and Tax Sanctions on Msme Taxpayer Compliance at Kpp Pratama Purwakarta District. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(1), 150–157. https://doi.org/10.36555/jasa.v7i1.2172
Francis, O. (2019). The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust. Journal of Accounting and Taxation, 11(7), 120–129. https://doi.org/10.5897/jat2019.0349
Hair, J., Black, W., Babin, B., & Anderson, R. (2010). Multivariate Data Analysis: A Global Perspective. In Multivariate Data Analysis: A Global Perspective (Vol. 7th). Pearson.
Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109(August 2019), 101–110. https://doi.org/10.1016/j.jbusres.2019.11.069
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019a). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019b). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., Ketchen, D. J., Hair, J. F., Hult, G. T. M., & Calantone, R. J. (2014). Common Beliefs and Reality About PLS: Comments on Rönkkö and Evermann (2013). Organizational Research Methods, 17(2), 182–209. https://doi.org/10.1177/1094428114526928
Karima Aras, A., Bulutoding, L., & Fadhilatunisa, D. (2024). Pengaruh Kualitas Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Relawan Pajak sebagai Variabel Moderasi. Journal of Economic Education and Entrepreneurship Studies, 5(1), 80–99. https://journal.unm.ac.id/index.php/JE3S/index
Ketchen, D. J. (2013). A Primer on Partial Least Squares Structural Equation Modeling. In Long Range Planning (Vol. 46, Issues 1–2, pp. 184–185). https://doi.org/10.1016/j.lrp.2013.01.002
Kock, N. (2014). Advanced Mediating Effects Tests, Multi-Group Analyses, and Measurement Model Assessments in PLS-Based SEM. International Journal of E-Collaboration, 10(1), 1–13. https://doi.org/10.4018/ijec.2014010101
Lestari, I., MS, M., & Pandjaitan, D. R. H. (2023). Taxpayer Compliance in Paying Motor Vehicle Tax at Pesawaran Regency. Journal of Economics, Finance and Management Studies, 06(11). https://doi.org/10.47191/jefms/v6-i11-13
M., K., & J, K. (2021). Empirical study of moral obligations, trust in government and intention to be compliant toward tax compliance. International Journal of Applied Business and International Management, 6(3), 13–22. https://doi.org/10.32535/ijabim.v6i3.1325
Michael, M., & Widjaja, W. (2024). Tax Compliance in Indonesian MSMEs: Key Factors Explored. Jurnal Proaksi, 11(1), 152–166. https://doi.org/10.32534/jpk.v11i1.5519
Mukharomah, N. R., Dali, R. M., & Yudiana. (2023). The Effect of Education Level and Tax Incentives on MSME Taxpayer Compliance (Case Study on MSME Owners in Central Village). Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 2(1), 55–59. https://doi.org/10.32832/jharmoni.v2i1.14873
Murnidayanti, S. A., & Putranti, T. M. (2023). The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs). Jurnal Public Policy, 9(2), 91. https://doi.org/10.35308/jpp.v9i2.6561
Naitili, S. L., Hatta Hambali, A. J., & Nurofik, N. (2022). Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy. Journal of Economics, Business, & Accountancy Ventura, 24(3), 420–430. https://doi.org/10.14414/jebav.v24i3.2902
Nartey, E. (2023). Tax compliance of small and medium sized enterprises in Ghana. International Journal of Sociology and Social Policy, 43(11–12), 1063–1083. https://doi.org/10.1108/IJSSP-06-2022-0159
Patricia Aguilera-Hermida, A. (2020). College students’ use and acceptance of emergency online learning due to COVID-19. International Journal of Educational Research Open, 1, 100011. https://doi.org/10.1016/j.ijedro.2020.100011
Prastiwi, D., Narsa, I. M., & Diamastuti, E. (2021). Tax Compliance: Respectful Treatment and Institutional Image. The Indonesian Accounting Review, 11(2), 221–234. https://doi.org/10.14414/tiar.v11i2.2471
Putra, D. A. (2024). Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers. Open Access Indonesia Journal of Social Sciences, 7(6), 1881–1893. https://doi.org/10.37275/oaijss.v7i6.277
Putra, P., Ambarita, C., & Simatupang, B. (2020). Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018 (Issue 23). https://doi.org/10.4108/eai.4-12-2019.2293810
Rahayu Rahmadhani, S., Cheisviyanny, C., & Mulyani, E. (2020). Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018. Jurnal Eksplorasi Akuntansi, 2(1), 2537–2553. https://doi.org/10.24036/jea.v2i1.228
Rahmawati, Y., & Dwijayanto, A. (2021). The Effect of Moral Tax and Tax Compliance on Decision Making through Gender Perspective: A Case Study of Religious Communities in Magetan District, East Java, Indonesia. Academic Journal of Interdisciplinary Studies, 10(6), 237–247. https://doi.org/10.36941/ajis-2021-0168
Reschiwati, R., Sayekti, F., & Arief, F. (2019). Account representative roles, e filling and MSMEs in tax compliance. International Journal of Business Ecosystem & Strategy (2687-2293), 1(4), 27–36. https://doi.org/10.36096/ijbes.v1i4.287
Saddaf, N., Mehmood, M. T., Pitafi, A., & Husain, S. (2022). Government Trust as a Significant Determinant of Tax Compliance: A Study of Pakistan. Journal of Applied Economics and Business Studies, 6(2), 95–104. https://doi.org/10.34260/jaebs.626
Septiani, N. K. E. S., Hardika, N. S., & Suardani, A. A. P. (2022). The Effect of Tax Incentives, Modernization of Tax Administration and Tax Sanctions on MSME Tax Payer Compliance (Case Study at KPP Pratama Badung Utara). Journal of Applied Sciences in Accounting, Finance, and Tax, 5(2), 133–139. https://doi.org/10.31940/jasafint.v5i2.133-139
Sofianti, E., Indupurnahayu, Aminda, R. S., & Lysandra, S. (2024). The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target. Asian Journal of Management Analytics, 3(1), 77–98. https://doi.org/10.55927/ajma.v3i1.7669
Subagio, S. R. J., & Aresteria, M. (2023). Effect Of Changes In Tax Rates, Tax Awareness, And Tax Knowledge On MSME Taxpayer Compliance at the Blora Primary Tax Service Office. BIMA Journal (Business, Management, & Accounting Journal), 4(2), 173–180. https://doi.org/10.37638/bima.4.2.173-180
Subandi, H., & Tjaraka, H. (2023). Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia. Jati: Jurnal Akuntansi Terapan Indonesia, 6(2), 157–172. https://doi.org/10.18196/jati.v6i2.18945
Swadnyani, K., & Martini, I. (2024). The impact of government policy and trust on motivation and tax payment compliance in the msme sector. Arch. Sci, 74(6), 118–123. https://doi.org/10.62227/as/74616
Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Tiwari, G. (2021). Determinants of Tax Compliance Behaviour among Rental Income Earners in Pokhara. Journal of Nepalese Business Studies, 14(1), 69–81. https://doi.org/10.3126/jnbs.v14i1.41491
Utomo, R. B., Manafe, N. R., Budiantara, M., Wulandari, I., & Murtini, S. (2022). Determination of Taxpayer Compliance In Micro Small and Medium Enterprise (MSME) Center Batik. Jurnal Ekobistek, 92–97. https://doi.org/10.35134/ekobistek.v11i2.313
Wibawa, I. P. A. S., Ratnadi, N. M. D., & Sari, M. M. R. (2024). Determinants of Taxable Enterprises Compliance In Bali, Indonesia. Quantitative Economics and Management Studies, 5(1), 110–120. https://doi.org/10.35877/454ri.qems2315
Widjaja, W., Ariana, Y., & Michael, M. (2024). Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2024.v34.i09.p09
Yuniarta, G. A., & Purnamawati, I. G. A. (2020). Spiritual, psychological and social dimensions of taxpayers compliance. Journal of Financial Crime, 27(3), 995–1007. https://doi.org/10.1108/JFC-03-2020-0045
Published
2025-04-29
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How to Cite
Fadhilatunisa, D., Hajar Dewantara, Andika Isma, Masdar Ryketeng, & Muhammad Nurfaizy Hamdan. (2025). Unlocking Tax Compliance Intention MSMEs: Exploring the Roles of Tax Moral, Incentives, and Trust in Government. Quantitative Economics and Management Studies, 6(2), 176-187. https://doi.org/10.35877/454RI.qems3873
Copyright (c) 2025 Della Fadhilatunisa, Hajar Dewantara, Andika Isma, Masdar Ryketeng, Muhammad Nurfaizy Hamdan
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