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Sandi Sandi
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Journal : Interdisciplinary Social Studies

 1 
Compliance Cost and Officer’s Supervision on MSME’s Tax Compliance Moderated by Tax System Modernization Sandi, Sandi; Trisnawati, Estralita
Interdisciplinary Social Studies Vol. 2 No. 7 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i7.412

Abstract

Background: One of the primary sources of revenue for the state is taxes. This money will be used by the government to pay for a range of costs, including as fuel subsidies, finance for national development, and other general government expenses. The state will be able to manage a tax-supported administrative infrastructure as a result. The official assessment system and the self-assessment system are the two different types of tax collection techniques. Aim: The researcher would like to analyze compliance cost and officer’s supervision on MSME’s tax compliance moderated by tax system modernization. Method: The design of this study utilizes a causal research design to empirically test the effect of tax compliance costs and supervision by tax officers regarding individual taxpayer compliance and use moderation variables of tax system modernization. The research approach is quantitative with an explanatory design. The data collection technique that researchers use is a survey with a questionnaire. Findings: Tax Compliance Cost (X1) has a negative and significant effect on Taxpayer Compliance (Y). Supervision from the Tax Officer (X2) has a positive and significant effect on Taxpayer Compliance (Y). Moderating Effect of Tax Expense Has a positive and insignificant effect on Taxpayer Compliance (Y). Moderating Effect Supervision from Tax Officers has a positive and significant effect on Taxpayer Compliance (Y). Tax Modernization (Z) has a positive and significant effect on Taxpayer Compliance (Y).
Co-Authors Abil, Muhammad Achmad, Refi Riduan Agus Prasetyo Agus Salim HR Akbar, Jefri Akbar, Muh. Ali Akmal Akmal Aldi Saputra, Yogi Aldri Frinaldi Andi Zulkifli Nusri Andinasari Andinasari, Andinasari Andrian Saputra Anjasmari, Ni Made Musiyani Ariani, Windi Arif Budiman Arnisa Stefanie Aslam Aslam, Aslam Asyraf, Asyraf Azis, Emmi BAKHRANI RAUF Berkatillah, Akhmad Bulan, Muh Erwin Embong Dangin, Dangin Deden Nurdandi Della Della Didik Aribowo Ellyani Abadi Emmi Azis Erwing, Erwing Estralita Trisnawati Fadhilah, Muhammad Raihan Fairuz Syahla, Amanda FAJAR NUGRAHA, RIFKI Fatir, Fatir Fitri Afriani Gusva Yetti Hakim, Adnan Hamka Hamka, Hamka Hariningsih, Agnes Setyowati Hasan, Rachmad Rialdi Hasanuddin Hasanuddin Hasanuddin Hasanuddin Ilyas, Krisna Iman Suswanto Imron Burhan Ismail Ismail Iyan Nurdiyan Haris Jefri Akbar Justiarani, Justiarani Kasmawati Kasmawati Khaerul, Khaerul Kumalasari Kumalasari Kumalasari Kumalasari Lela Nurpulaela Lestari, Riska Dwi M. Elan Maulana M. Ilham Muchtar M. Taheri Akhbar, M. Taheri Marsela Triana Masriani . Meisya Dwi Rizkiana Muhammad Attar Muhammad B Hariyono Muhammad Fachri Azizi Muhammad Rifqi Setyanto Musrika, Musrika Mustari, Andi Nurmaedah Nasrul Nasrul Nora Surmilasari, Nora Nurhasanah, Andi Nurma Lestari Nurnaningsih A Nurul Husna, Fitria Oktarina Oktarina Padandi, Tasyahud Pratama, Muh. Asmar Rahmat Hidayat Ramli, Fatmawati Redi Randika Rianti, Marlia Riyadi Riyadi Rospita Sari Rosti, Rosti Rukaeni Rukaeni Rutfi Puji Astuti S, Muh. Izhur Saat Bin Abi Wakas Safrian Andromeda safriani, andi Sahade Sahiruddin Sahiruddin Sakka, Aidil Salmianti, Salmianti Sarbino Sarbino Sari, Rospita Selfi Arfianti Sembiring, Rinawati Sistyawati, Risda Intan Sukri Nyompa Sulfiadi Sulfiadi Sulkifli Sulkifli Syamsuria, Syamsuria Syamsurianto, Syamsurianto Syaputra, Muh. Ilham Tita Nurdiyah Tri Lestari Wahyuni, Ayu Sri Wiarti Winarti Widisanti, Ni Made Wildan Muzaki Winda Sari Yanti, Asia Yany, Muhammad Yogi Ramadani Yuanita, Yuanita Yuant Tiandho Yuliarman Saragih Yusuf Yusuf Yusuf, A.Cakra