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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance Jurnal Proaksi Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Magister Akuntansi Trisakti International Journal of Contemporary Accounting Journal Research of Social Science, Economics, and Management Indonesia Auditing Research Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Business and Investment Review DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Auditing and Accounting Indonesian Journal of Accounting and Governance
Lin Oktris
Universitas Mercu Buana
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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AN ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN BEKASI CITY BASED ON THE THEORY OF PLANNED BEHAVIOR Nancy Neorita Siagian; Lin Oktris
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.738

Abstract

This study aims to analyze the effect of tax morality, tax literacy, and income level on taxpayer compliance, with religiosity as a moderating variable. This study focuses on Micro, Small, and Medium Enterprises (MSMEs) taxpayers who play an important role in national tax revenue. Data were collected through questionnaires distributed to a number of MSME taxpayers and analyzed using moderation regression methods. The population in this study was MSMEs that were taxpayers in the Bekasi city area. The sample in this study consisted of 390 taxpayers. Data analysis in this study used the SMARTPLS Version 3.2.9 analysis tool. The results of the study indicate that tax morale and tax literacy have a positive and significant effect on taxpayer compliance, while income level has no effect on taxpayer compliance. Meanwhile, the results of the interaction of moderating variables show that religiosity strengthens the effect of tax morale on taxpayer compliance and weakens the effect of tax literacy and income level on taxpayer compliance.
Tax Understanding, Morality, and Compliance: The Moderating Role of Tax Awareness in Jakarta's Delivery Service Companies Indri Muktiasih; Lin Oktris
Journal of Social Research Vol. 4 No. 4 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i4.2508

Abstract

This study examines the effects of tax understanding and taxpayer morality on tax compliance moderated by tax awareness. Tax compliance is very important to ensure that the government obtains sufficient state revenue. Factors that influence compliance, such as tax understanding, taxpayer morality, and tax compliance have been widely conducted, but research influenced by tax awareness as a moderator variable has not been widely conducted. Tax understanding can help taxpayers fulfill their obligations, while taxpayer morality is related to ethical beliefs that drive compliance. Tax awareness involves individuals' recognition of their tax responsibilities. This quantitative study used a survey approach, collecting data through questionnaires from 103 corporate taxpayers in a shipping service company in Jakarta. Data were analyzed using the Partial Least Squares (PLS) method. Tax understanding has a positive impact on tax compliance, while taxpayer morality has no significant effect. Tax awareness weakens the relationship between tax understanding and compliance but does not significantly moderate the impact of taxpayer morality on compliance. In addition, tax awareness negatively affects compliance, because taxpayers who are more aware can be critical of the tax system. As a result of this study, taxpayers with better tax understanding are more compliant. Taxpayer morality alone is not enough to drive compliance, with factors such as understanding and awareness playing a more dominant role. While tax awareness moderates the effect of tax understanding on compliance, it does not moderate the effect of taxpayer morality. High awareness can lead to greater criticism of the tax system, reducing compliance.
Co-Authors Adhy Purnama, Adhy Agustin Fadjarenie Ahadiyat, Kiki Kusumayadi Apollo Apollo Apollo Daito Azhar, Zubir Daito, Apollo Deden Afriyanto Perdana Deden Tarmidi Dimas Rahmat Hidayat Driastuti, Melani Dwi Setiawan Faith Njaramba Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Ilham Amanah Rangga Kancana Indri Muktiasih Irwan Irwan Kiki Kusumayadi Ahadiyat Lawe Anasta Lucky Nugroho Mappayunki, Ratna Mardiana Lestari Margareta Beata Weti Liwu Metta Ciptaningtyas Muhammad, Zikri Muhhamad Azhari Brian Aristya Muktiasih, Indri Nancy Neorita Siagian Nengzih Nengzih Nera Marinda Machdar Nur Wachidah Yulianti, Nur Wachidah Paulus, Hendro Perdana, Deden Afriyanto RINI RINI Rini Rini Ronny Andesto Saat, Maisarah Mohamed Sekar Mayangsari Sekar Mayangsari Shinta Melzatia Soeharjoto, Soeharjoto Sulastri Sulastri Taufik Akbar Taufiq, Abd. Rohman Tri Yuniwati, Niken UTAMA, FAHREZA Wiwik Utami Wulandari, Linda Ayu Yananto Mihadi Putra yuana Yusoff, Yusliza Mohd Zubir Azhar Zubir Azhar Zuha Rosufila Zuha Rosufila Bt Abu Hasan