Factors Affecting MSMEs Taxpayer Compliance with Taxpayer Knowledge as Moderating Variables

Abstract

Taxes are the largest source of revenue in Indonesia. In recent years MSMEs
have made a good contribution to the economy in Indonesia. This is the
focus of the government to explore the potential for taxes contained in
MSMEs. The purpose of this study is to determine the factors that influence
taxpayers with tax knowledge as a moderator variable. There are four
independent variables tested, namely the tax awareness factor, tax attitudes
factor, rational attitude factor, and tax law factors, and the tax knowledge
variable being the moderating variable. While the dependent variable is the
MSME taxpayer. The sampling method used was a purposive sample with a
sample size of 100 UMKM taxpayers. This research uses the Moderated
Regression Analysis (MRA) equation model with the help of SPSS v.21. This
research method is quantitative, namely searching for data primarily with
the research object of MSME taxpayers who are registered in the SME
cooperative trade service and industry in the city of Cimahi. Based on the
partial research, the variables that have a significant effect are the
awareness factor, the tax officer factor, and the rational factor, while the tax
law factor does not have a significant effect. While tax knowledge is tested as
a moderating variable, tax knowledge has an effect that affects tax
awareness and reduces rational factors. Meanwhile, the tax officer and tax
law variables have a moderating effect.