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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) YUME : Journal of Management Jurnal Penelitian Ekonomi Akuntansi (JENSI) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Economics and Digital Business Review Mattawang: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Mitra Mahajana: Jurnal Pengabdian Masyarakat Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business The Es Accounting and Finance Bata Ilyas Journal of Accounting Accounting Information System, Taxes, and Auditing Journal (AISTA) Vokatek : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Contemporary Administration and Management (ADMAN) Jurnal Penelitian dan Pengabdian Masyarakat Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Nusantara Journal of Multidisciplinary Science Phinisi Applied Accounting Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Journal of Accounting, Economics, and Business Education Jurnal Ekonomi, Manajemen, Akuntansi Malaqbiq : Jurnal Pengabdian kepada Masyarakat. Masterpiece Journal Society Service Insight Journal of Applied Taxation and Policy Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah
Ryketeng, Masdar
Universitas Negeri Makassar
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Journal : Quantitative Economics and Management Studies

 1 
Unlocking Tax Compliance Intention MSMEs: Exploring the Roles of Tax Moral, Incentives, and Trust in Government Fadhilatunisa, Della; Hajar Dewantara; Andika Isma; Masdar Ryketeng; Muhammad Nurfaizy Hamdan
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3873

Abstract

This study addresses the persistent challenge of low tax compliance among Micro, Small, and Medium Enterprises (MSMEs), a sector that plays a vital role in economic growth and state revenue generation. Despite their strategic significance, MSMEs often demonstrate inadequate compliance with tax regulations due to a range of psychological, institutional, and financial factors. The objective of this research is to examine the influence of tax moral, tax incentives, and trust in government on the tax compliance intentions of MSME actors. Employing a quantitative research approach with a cross-sectional survey design, the study targeted MSME owners and managers in Makassar as its population. Respondents were selected through stratified random sampling to ensure representation across different business sizes and sectors. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that tax moral, tax incentives, and trust in government each have a significant positive effect on MSMEs’ tax compliance intentions, with tax moral emerging as the most influential factor. These results highlight the necessity for integrated policies that strengthen ethical tax awareness, optimize incentive programs, and improve public trust in government institutions. The study’s implications suggest that such multidimensional strategies are essential for enhancing voluntary tax compliance. However, the research is limited by its focus on a specific regional context and cross-sectional design, indicating the need for broader and longitudinal investigations in future studies.
Co-Authors Achdian Anggreny Bangsawan Ahwalah, Nafiatul Ainiyah, Detha Anugerah Ainun Mardiyah Paturusi Akbar, Muh. Alda Hikmah Rhamadani JL Alifiah Alif Almasita Alya Nabila Amalia Karim, Resky Amanda Putri Andi Alamsyah Saputra Andi Alif Firmansyah Andi Luti Junillah Andika Isma ANNISA HANDAYANI Aprin Aga Ardiansyah Ariqah, Nurul Ida Aris Baharuddin Atia Kirana Atirah Auliyah, Nur Afifah Awalia, Andi Dio Nurul Azisah, Andi Nurul Br. Ginting S, Chris Dayanti Dea Ramahdiny Putri, Acer Della Fadhilatunisa Dunakhir, Samirah Fachrul Firdaus, Muh Fitria, Suci Gagaring Pagalung Ginting, Chris Dayanti Br. Hajar Dewantara Hamzah, Hajrah Handayani, Astira Hariany Idris Huriyah, Andi Husnul Ilma Wulansari Hasdiansa Irwandi Irwandi Irwandi Irwandi Junillah, Andi Luti Loso Judijanto M. Miftach Fakhri Mariska, Revi Masnawaty Sangkala Maulidya, Dea Miftha Farild Muh. Wahyu Tirsyad Eka, Putra Muhammad Azis Muhammad Fiqhi Wardhana Muhammad Husni Muhammad Idrus Muhammad Khaedar Sahib Muhammad Nurfaizy Hamdan Mukhammad Idrus Mun'im, Abdul Musdalifah Musdalifah Musdalifah Mushoddiq Rahman, Ahmad Nashiruddin Mutiara, Sri Nashiruddin Mushoddiq Rahman, Ahmad Natsaha Mazna Ramli Nazwar, Muh. Naufal Ningsih, Tri Widyastuti Nur Afiah, Nur Nur Astaman Putra Nur Luthfiah. Z Nurafni Oktaviyah Nurdifna Az-Zahra Nurhaeni R. Nurhaliza, Azzahrah Nurhayani nurhayani Nurhidayana, Nurhidayana Nurrahmah, Andi Tenrisau Nurul Ida Ariqah Paramita, Ahsani Pratika, Ayu putri, amanda Putri, Anisa Nabila Raden Mohamad Herdian Bhakti Rafika Sari Rafikasari Rauf, Annajmi Regina Reski Wardani Ricky Setiawan Rifda Faida Rusdi, Athirah Aprisya Muh. Sahade Samsinar Samsinar Samsinar Samsir, Andi Sangkala, Masnawaty Sarmila Sirajuddin Siti Nuraeni Siti Nuraeni, Siti Sugeng Santoso Sukmawati Muhtar Syamsuri Syamsuri Tangdi, Maria Miranti Tanti Widia Nurdiani Warka Syachbrani Widya Cantika Kinanti Wahab Yuliana Yuliana Zahratul , Hawaisya