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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi)
Rifqi, Rakha Afdhansyah
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Computer Science & IT Economics, Econometrics & Finance

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MSMEs Tax Compliance: Do State Officials' Hedonistic, Trust in Government, Government Transparency, and Tax Sanctions matter? Rifqi, Rakha Afdhansyah; Yulianti, Nur Wachidah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1165

Abstract

The purpose of this study is to analyze the effect of government officials' hedonistic lifestyle, trust in the government, government transparency, and tax sanctions on tax compliance. This research adopts a quantitative approach by distributing questionnaires to 107 MSME taxpayers in the West Jakarta area. This study uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the SmartPLS4 application. The test results show that government transparency has a positive effect on tax compliance. Meanwhile, the hedonistic lifestyle of state officials, trust in the government, and tax sanctions have no effect on tax compliance.
Co-Authors Nur Wachidah Yulianti, Nur Wachidah