PERILAKU WAJIB PAJAK UMKM DALAM MENJALANKAN KEWAJIBAN PERPAJAKANNYA
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Abstract
The purpose of this study is to analyze how the behavior of MSME taxpayers in carrying
out their tax obligations. The research population is MSME taxpayers domiciled in
Surabaya, the sample of this study involved 52 respondents using purposive sampling
method, questionnaire as an instrument and processed using SEM approach Warp PLS
6.0. The results show that the taxpayer's compliance behavior, the taxpayer's willingness
to negotiate, the provision of financial statements based on earnings management has a
positive impact on tax obligations as measured by the amount of valuntary tax
compliance, but the tax morale of taxpayers has a negative impact on tax obligations
incurred. measured based on the value of valuntary tax compliance, taxpayer compliance
behavior, willingness of taxpayers to negotiate, provision of financial reports based on
earnings management mediating the perception of MSMEs' fiscal policy having a
positive impact on tax obligations as measured by the value of valuntary tax compliance,
while the tax morale they have Taxpayers mediate the perception of MSMEs' fiscal policy
having a negative impact on valuntary tax compliance. Recently, it was found that
obedient taxpayers in carrying out their tax obligations are influenced by the behavior of
taxpayers, not because of regulations, behavior is seen from economic and financial
conditions using a fiscal policy approach for MSMEs and a conceptual approach that is
based on a developing view of the tax policy.
Article Details
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