Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM E-Commerce dengan Preferensi Risiko Sebagai Variabel Moderasi

Bebi Nur Isnaini Zahrotus Zaen, Nur Diana, Arista Fauzi Kartika Sari

Abstract


This study was conducted to analyze the effect of taxation knowledge, tax sanctions and taxpayer awareness on taxpayer compliance with risk preference as a moderating variable on e-commerce users of MSMEs registered at the Dinas Koperasi Perindustrian dan Perdagangan Kota Malang. This study uses a quantitative approach with a questionnaire as a research instrument. The sample used in this study was 100 respondents of MSME taxpayers using e-commerce with certain criteria. Data analysis in this study used moderated regression analysis using SmartPLS software version 3.2.9. The results obtained from testing the data in this study are only the variables of tax understanding and taxpayer awareness that have a significant positive effect on MSME taxpayer compliance. Meanwhile, the tax sanction variable has no effect on MSME taxpayer compliance and the risk preference variable is unable to moderate the effect of tax knowledge, tax sanctions and taxpayer awareness on MSME taxpayer compliance. The results of this study are expected to be a development of science in implementing Compliance Theory in the field of Taxation. And the results of this study are also expected to be a medium of information in increasing the compliance of MSME taxpayers in paying their business tax payable.

Keywords: Tax knowledge, tax penalties, taxpayer awareness, taxpayer compliance, risk preferences


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References


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