Abstract
This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.
Highlights
This study was conducted to analyze and examine the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M)
The results of this study indicate that partially changes in tax rates have no effect on taxpayer compliance, tax calculation methods and modernization of the tax system. partial positive effect on taxpayer compliance
Hasil analisis regresi interaksi menunjukkan bahwa keadilan pajak mampu memoderasi pengaruh perubahan tarif, metode penghitungan, dan modernisasi sistem pajak terhadap kepatuhan wajib pajak Usaha Mikro Kecil Menengah (UMKM)
Summary
Tindakan Beralasan) Theory of Reasoned Action (TRA) pertama kali diperkenalkan oleh Martin Fishben dan Ajzen pada tahun 1980, teori ini dijelaskan bahwa pada dasarnya perilaku manusia dilakukan secara sadar dengan mempertimbangkan seluruh informasi yang ada. Berdasarkan Theory of Reasoned Action (TRA), seseorang akan melakukan tindakan dengan sadar serta mempertimbangkan semua informasi yang diterima. Pajak Menurut Undang-Undang KUP Pasal 1 Peraturan Pemerintah No 74 Tahun 2011 adalah kontribusi Wajib Pajak kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besar kemakmuran rakyat. Dapat disimpulkan bahwa pajak adalah suatu kewajiban untuk menyerahkan sebagian kekayaan baik orang pribadi maupun badan kepada negara karena suatu keadaan yang bersifat memaksa yang digunakan untuk membiayai pembangunan negara yang berguna untuk kepentingan bersama sebagai wujud kemandirian suatu bangsa.
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