Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable
Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable. Method — The type of research is quantitative research with hypothesis testing. The population in t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri (UIN) Mataram, Faculty of Islamic Economics and Business
2023-08-01
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| Series: | Journal of Enterprise and Development |
| Subjects: | |
| Online Access: | https://journal.uinmataram.ac.id/index.php/jed/article/view/8076 |
| _version_ | 1797733594268958720 |
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| author | Kristina Wada Betu Susana Purnamasari Baso |
| author_facet | Kristina Wada Betu Susana Purnamasari Baso |
| author_sort | Kristina Wada Betu |
| collection | DOAJ |
| description |
Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable.
Method — The type of research is quantitative research with hypothesis testing. The population in this study consists of individual MSMEs in the city of Kupang. The study comprised 152 respondents. The analytical method used in this study is descriptive analysis. For this study, the analysis was conducted using SmartPLS 4 software. SEM-PLS analysis is performed through two stages, namely outer model analysis and inner model analysis.
Result — This study examines the effects of tax rates, tax socialization, and patriotism on MSME tax compliance, with patriotism serving as a moderating variable. Data analysis and discussion of the results reveal that tax rates, tax socialization, and patriotism have a positive and significant impact on MSME tax compliance. However, the moderation effect of patriotism on the relationship between tax rates and tax socialization, and MSME tax compliance, is not proven.
Contribution — This study contributes to the academic landscape by addressing the understudied realm of individual MSME tax compliance and advancing compliance theories through the examination of patriotism as a potential moderating factor.
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| first_indexed | 2024-03-12T12:31:19Z |
| format | Article |
| id | doaj.art-184cbcefcb6c45b59745c2d42ecc3819 |
| institution | Directory Open Access Journal |
| issn | 2715-3118 2685-8258 |
| language | English |
| last_indexed | 2024-03-12T12:31:19Z |
| publishDate | 2023-08-01 |
| publisher | Universitas Islam Negeri (UIN) Mataram, Faculty of Islamic Economics and Business |
| record_format | Article |
| series | Journal of Enterprise and Development |
| spelling | doaj.art-184cbcefcb6c45b59745c2d42ecc38192023-08-29T10:20:17ZengUniversitas Islam Negeri (UIN) Mataram, Faculty of Islamic Economics and BusinessJournal of Enterprise and Development2715-31182685-82582023-08-015Special-Issue-2Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variableKristina Wada Betu0Susana Purnamasari Baso1Universitas Katolik Widya Mandira, IndonesiaUniversitas Katolik Widya Mandira, Indonesia Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable. Method — The type of research is quantitative research with hypothesis testing. The population in this study consists of individual MSMEs in the city of Kupang. The study comprised 152 respondents. The analytical method used in this study is descriptive analysis. For this study, the analysis was conducted using SmartPLS 4 software. SEM-PLS analysis is performed through two stages, namely outer model analysis and inner model analysis. Result — This study examines the effects of tax rates, tax socialization, and patriotism on MSME tax compliance, with patriotism serving as a moderating variable. Data analysis and discussion of the results reveal that tax rates, tax socialization, and patriotism have a positive and significant impact on MSME tax compliance. However, the moderation effect of patriotism on the relationship between tax rates and tax socialization, and MSME tax compliance, is not proven. Contribution — This study contributes to the academic landscape by addressing the understudied realm of individual MSME tax compliance and advancing compliance theories through the examination of patriotism as a potential moderating factor. https://journal.uinmataram.ac.id/index.php/jed/article/view/8076tax ratestax socializationtax compliancepatriotism |
| spellingShingle | Kristina Wada Betu Susana Purnamasari Baso Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable Journal of Enterprise and Development tax rates tax socialization tax compliance patriotism |
| title | Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable |
| title_full | Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable |
| title_fullStr | Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable |
| title_full_unstemmed | Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable |
| title_short | Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable |
| title_sort | tax rates tax socialization and tax compliance of msmes patriotism as a moderating variable |
| topic | tax rates tax socialization tax compliance patriotism |
| url | https://journal.uinmataram.ac.id/index.php/jed/article/view/8076 |
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