The Effect of Tax Avoidance, Harmonization of Tax Regulations and Understanding of Taxation on Taxpayer Compliance with Risk Preference as a Moderation Variable in MSMEs in Makassar City

Muhammad Nuryamin Akbar Khairullah, Darwis Lannai, Hajering Hajering

Abstract


MSMEs have an important role in Indonesia's economic growth, especially through their contribution to tax revenue, improving public welfare, and increasing investment and infrastructure development. This study aims to understand the extent of the influence of tax avoidance practices, changes in tax regulations, and understanding of taxation on MSME taxpayer compliance, especially in the context of risk preferences. The MSMEs in Makassar City who were willing to participate as respondents and who were registered as taxable entrepreneurs provided the data for this study. This study included primary and secondary data collection methods, involving direct field research with 60 respondents who completed questionnaires and statement sheets. Data analysis techniques are carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that Tax avoidance, Harmonization of tax regulations and Understanding of Taxation had a positive and significant effect on the compliance of MSME taxpayers in Makassar City. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance strengthened Risk preference and Understanding of taxation is not significant on taxpayer compliance moderated by risk preference.

Keywords


Tax Avoidance, Harmonization of Tax Regulations, Understanding of Taxation, Risk Preferences, Taxpayer Compliance

Full Text:

PDF

References


Adiasa, Nirawan (2013), The effect of understanding tax regulations on taxpayer compliance with risk preference as a moderating variable. Thesis. Semarang State University

Adiasa, Nirawan (2013), The effect of understanding tax regulations on taxpayer compliance with risk preference as a moderating variable. Thesis. Semarang State University

Alamanda, C., &; Mulyani, S. D. (2020, April). THE EFFECT OF TAX ADMINISTRATION REFORM AND THE QUALITY OF FISCAL SERVICES ON INDIVIDUAL TAXPAYER COMPLIANCE OF THE MEDICAL PROFESSION WITH RISK PREFERENCES AS MODERATION. In Proceedings of the National Seminar of Experts (pp. 2-12).

Amos Tversky; Daniel Kahneman, 1974. Judgment under Uncertainty: Heuristics and Biases. Science, New Series, Vol. 185, No. 4157. (Sep. 27, 1974), pp. 1124- 1131

Amos Tversky; Daniel Kahneman, 1974. Judgment under Uncertainty: Heuristics and Biases. Science, New Series, Vol. 185, No. 4157. (Sep. 27, 1974), pp. 1124- 1131

Andiani, Y. (2022). The Effect of Taxpayer Understanding, Tax Socialization, Education Level, Income Level and Religiosity on Taxpayer Compliance in Paying Land and Building Tax in Rejang Lebon Regency (Bachelor's thesis, Faculty of Economics and Business UIN Jakarta).

Asrianti. (2018). The effect of understanding tax regulations on taxpayer compliance with risk preference as a moderating variable. Thesis. Makassar: Accounting Study Program. Alauddin University Makassar

Basri, Zainul Yuswar and Mulyadi Subri. 2005. State Finance and Foreign Debt Policy Analysis. Jakarta : Rajawali Press

CNBC Indonesia. 2020. Tax Revenue of the Republic of Indonesia. Retrieved at https://www.cnbcindonesia.com/news/20210318131044-4- 231105/sesince-10-tahun-lalu-inii-gambaran-revenue-pajak-ri. November 13, 2021 (2:00 PM)

Devano, S., &; Rahayu, S. K. (2006). Taxation: Concepts, Theories and issues. Jakarta: Kencana

Ghozali, I. (2014). Structural Equaton Modeling; Alternative method with Partial Least Squares (PLS). 4th edition. Semarang: Diponegoro University

Gibson. G.G., and Sketch. P., 1991, Introduction to Drug Metabolism, Aisha Translation. B.I., UI Press, Jakarta

Halimi, F., &; Waluyo, W. (2019). The effect of tax avoidance, the application of tax sanctions and tax services on taxpayer compliance (Empirical Study on Individual Taxpayers at KPP Pratama Jakarta Setiabudi Dua). Journal of Estuary Economics and Business, 3(2), 302-312.

Hs, N. A. T., Achmad, H., &; Pelu, M. F. A. (2023). The Effect of E-Billing Implementation, Understanding Taxation and Tax Sanctions on Taxpayer Compliance. Center of Economic Students Journal (CSEJ), 6(2), 199-209

Intan, K. (2020, December 21). investment.kontan.co.idSPT.Yearly. Retrieved from kontan.co.id: https://investasi.kontan.co.id/news/saham-alfa-energi-fire-kena-suspensi-setelahterbang-325-dalam-sebulan

Kartika Suntono Andi. 2015. "The Effect of Understanding Tax Regulations and Tax Officer Services on Taxpayer Compliance with Risk Preferences as a Moderation Variable (Case Study on MSMEs registered at KPP Pratama Demak)" Dynamics of Accounting, Finance and Banking, Vol. 4, No. 1, Pages: 29- 38

Maulidia, Nur Fitri. 2018. The Effect of Taxpayer Awareness, Fiscal Services, and Tax Sanctions on the Compliance of Individual Taxpayers Doing Free Work. Undergraduate Thesis. Faculty of Economics and Business. University of Muhammadiyah Gresik

Muhajirin, M. Y., Junaid, A., Arif, M., &; Pramukti, A. (2021). The Effect of Transfer Pricing and Foreign Ownership on Tax Avodance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). Center of Economic Students Journal, 4(2),140-153. https://doi.org/10.56750/csej.v4i2.423

Natsir, S., Arsyad, M., Nurniah, N., Haruna, D., &; Haruna, M. (2022). THE EFFECT OF CHANGES IN THE LAW ON HARMONIZATION OF TAX REGULATIONS ON MSMES IN MAKASSAR CITY. In National Seminar on Research & Community Service Results (SNP2M) (Vol. 7, No. 1, pp. 77-82).

Nugriah, I., Rahim, S., &; Lannai, D. (2022). Phenomenological Study of Morality of Taxpayers of the Medical Profession at Makassar City Private Hospital. Journal of Accounting and Finance (JAF), 3(1), 93-105

Priantara, D., &; Supriyadi, B. (2011). Factors Influencing Small and Micro Entrepreneurs Registering to Become Individual Taxpayers. Journal of Accounting and Finance, 13(2), 98-108

Puteri, L. M., Restuningdiah, N., & Makaryanawati, M. (2023). The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang). Journal of Applied Business, Taxation and Economics Research, 2(4), 418-433

Rahma, E. S. (2022). The Effect of Understanding Taxation and Tax Sanctions on Restaurant Taxpayer Compliance (Case Study on Restaurant Taxpayers in Cianjur Regency) (Doctoral Dissertation, STIE Equity).

Safitri, C., Damajanti, A., Yani, T. E., &; Yulianti, Y. (2022). Socialization of Law Number 7 of 2021 concerning Harmonization of Tax Regulations for Individual Taxpayers, Retail Traders, Micro Business Criteria in Semarang City to Increase Tax Knowledge and Compliance. JMM-Journal of the Free Society, 5(1), 53-61

Sari, I. M., (2021). The effect of tax avoidance, tax planning, and isomorphism on taxpayer compliance with tax fairness as a moderation variable

Srihastuti, E., Suaidah, I., &; Isnaniati, S. (2021). The Effect of the Accounting Information System (SIA) on the Effectiveness of MSME Accounting Reporting in Banyuanyar Village. Mbia, 19(3), 355– 362.

Suartana, I Wayan. (2010). Behavioral Accounting Theory and Implementation. Yogyakarta: Andi Publisher

Sudirman, S. R., Lannai, D., &; Hajering, H. (2020). The influence of subjective norms, moral obligations and understanding of tax regulations on taxpayer compliance at Kpp Pratama Makassar Utara. Amnesty: Journal of Tax Research, 3(2), 164-190

Wilestari, M., & Ramadhani, M. (2020). Effects of Understanding, Tax Sanctions and Level of Trust in Government on Compliance in Paying PBB-P2. Accruals, 2(1), 36-54.

Yunia, N. N. S., Mahaputra, I. N. K. A., & Sudiartana, I. M. (2021). The effect of understanding tax regulations, quality of fiscal services, tax sanctions, taxpayer awareness and reducing MSME tax rates PP No. 23 of 2018 on mandatory compliance with risk preferences as a moderation variable. Collection of Accounting Student Research Results (KHARISMA), 3(1)




DOI: https://doi.org/10.26618/jrp.v7i1.13768

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter