The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance
This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the contribution of tax revenue from the MSME sec...
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| Format: | Article |
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Virtus Interpress
2023
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| Online Access: | http://psasir.upm.edu.my/id/eprint/109113/ |
| _version_ | 1848865286931873792 |
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| author | Meiryani Warganegara, Dezie Leonarda Drajat, Rania Salsabila Lusianah Salim, Gazali Purnomo, Agung Mat Daud, Zaidi |
| author_facet | Meiryani Warganegara, Dezie Leonarda Drajat, Rania Salsabila Lusianah Salim, Gazali Purnomo, Agung Mat Daud, Zaidi |
| author_sort | Meiryani |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the contribution of tax revenue from the MSME sector is still relatively small. The research method used is quantitative descriptive. The data used in this study were in the form of a questionnaire distributed to individual MSME taxpayers, based on the Slovin formula, to as many as 98 respondents. Data analysis used the partial least square (PLS) analysis technique through SmartPLS software. The results showed that MSME tax incentives had a positive and insignificant effect on MSME individual taxpayer compliance, trust in tax authorities, and tax morale had a positive effect on MSME personal tax compliance, and tax socialization had a positive and insignificant effect on MSME taxpayer compliance. With the results of hypothesis testing, it can be concluded that in the MSME area, Bandung Regency requires tax socialization, especially taxes for taxpayer compliance. |
| first_indexed | 2025-11-15T14:02:18Z |
| format | Article |
| id | upm-109113 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T14:02:18Z |
| publishDate | 2023 |
| publisher | Virtus Interpress |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1091132024-09-02T06:34:00Z http://psasir.upm.edu.my/id/eprint/109113/ The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance Meiryani Warganegara, Dezie Leonarda Drajat, Rania Salsabila Lusianah Salim, Gazali Purnomo, Agung Mat Daud, Zaidi This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the contribution of tax revenue from the MSME sector is still relatively small. The research method used is quantitative descriptive. The data used in this study were in the form of a questionnaire distributed to individual MSME taxpayers, based on the Slovin formula, to as many as 98 respondents. Data analysis used the partial least square (PLS) analysis technique through SmartPLS software. The results showed that MSME tax incentives had a positive and insignificant effect on MSME individual taxpayer compliance, trust in tax authorities, and tax morale had a positive effect on MSME personal tax compliance, and tax socialization had a positive and insignificant effect on MSME taxpayer compliance. With the results of hypothesis testing, it can be concluded that in the MSME area, Bandung Regency requires tax socialization, especially taxes for taxpayer compliance. Virtus Interpress 2023 Article PeerReviewed Meiryani and Warganegara, Dezie Leonarda and Drajat, Rania Salsabila and Lusianah and Salim, Gazali and Purnomo, Agung and Mat Daud, Zaidi (2023) The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance. Journal of Governance and Regulation, 12 (4). pp. 144-156. ISSN 2220-9352; ESSN: 2306-6784 https://virtusinterpress.org/The-effect-of-tax-incentives-trust-in-tax-authorities-tax-morale-and-tax-socialization-on-individual-taxpayer-compliance.html 10.22495/jgrv12i4art14 |
| spellingShingle | Meiryani Warganegara, Dezie Leonarda Drajat, Rania Salsabila Lusianah Salim, Gazali Purnomo, Agung Mat Daud, Zaidi The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance |
| title | The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance |
| title_full | The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance |
| title_fullStr | The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance |
| title_full_unstemmed | The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance |
| title_short | The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance |
| title_sort | effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance |
| url | http://psasir.upm.edu.my/id/eprint/109113/ http://psasir.upm.edu.my/id/eprint/109113/ http://psasir.upm.edu.my/id/eprint/109113/ |