Analisis Pengaruh Kebijakan Perpajakan Terhadap Kepatuhan Wajib Pajak di Era Digital Sebagai Variabel Moderasi (Studi Pada Usaha Mikro, Kecil dan Menengah (UMKM) Kota Pasuruan)

Lutfiatur Rohma, Anik Malikah, M. Cholid Mawardi

Abstract


This study aims to evaluate the extent to which tax policies affect the level of taxpayer compliance, as well as to examine the role of the digital era as a moderating variable in the context of Micro, Small, and Medium Enterprises (MSMEs) in Pasuruan City. The background of this study is based on the fact that the level of MSME tax compliance is still low, even though the government has taken various initiatives, including the socialization and implementation of a digital-based taxation system. The approach used is quantitative by utilizing primary data collected through questionnaires to 98 MSMEs who are actively registered as taxpayers. Data analysis was carried out using the Moderated Regression Analysis (MRA) method. The results of the study indicate that tax policies have a significant and positive influence on taxpayer compliance. However, the existence of the digital era as a moderating variable tends to weaken the relationship, although the effect is not statistically significant. This finding indicates that the implementation of digitalization in the taxation system has not been fully able to increase tax compliance among MSMEs.

Keywords: Tax policy, taxpayer compliance, digital era, msmes, mra


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References


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