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All Journal Reaktor International Journal of Renewable Energy Development METANA Sawala : Jurnal Administrasi Negara Indonesian Journal of Chemistry Jurnal Organisasi Dan Manajemen Indonesia Journal of Halal Prosiding Seminar Nasional Sains dan Teknologi Terapan Conference on Innovation and Application of Science and Technology (CIASTECH) JRA: Jurnal Riset Akuntansi Jurnal Masyarakat Merdeka (JMM) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JIA (Jurnal Ilmiah Agribisnis) : Jurnal Agribisnis dan Ilmu Sosial Ekonomi Pertanian ASEAN Journal of Chemical Engineering JUMANTIK: Jurnal Mahasiswa dan Peneliti Kesehatan Sains dan Matematika Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Ilmu Pendidikan Journal of Economics and Business UBS Journal La Bisecoman PAEDAGOGY : Jurnal Ilmu Pendidikan dan Psikologi Educoretax COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Buletin Sistem Informasi dan Teknologi Islam Jurnal Teknologi Lingkungan Lahan Basah Jurnal Ekonomika Dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IRA Jurnal Teknik Mesin dan Aplikasinya (IRAJTMA) Journal of Management and Administration Provision AHKAM : Jurnal Hukum Islam dan Humaniora Journal Research of Social Science, Economics, and Management Prosidia Widya Saintek Jurnal Pengabdian Pada Masyarakat Journal of Social Science Buletin Ilmiah Pendidikan GOTAVA Jurnal Profesi Insinyur Indonesia Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Waspada : Jurnal Wawasan Pengembangan Pendidikan International Journal of Renewable Energy Development Jurnal Teknik Indonesia Muria Jurnal Agroteknologi The Indonesian Journal of Health Science Jurnal Ilmiah Kesehatan dan Kebidanan
Silviana Silviana
Department Of Chemical Engineering, Faculty Of Engineering, Diponegoro University, Jl. Prof. Soedarto SH, Tembalang, Semarang 50275, Central Java, Indonesia
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Journal : Educoretax

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The effect of taxation knowledge, fairness and leadership style on tax compliance with organizational culture as a moderating variable on MSME corporate taxpayers in Bandung City Rahmawati, Eko; Silviana, Silviana
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1608

Abstract

Tax is a social contract between citizens and the government, both parties are expected to uphold their mutual responsibilities. Citizens are expected to pay their taxes, and the government is supposed to use the tax proceeds for the welfare and benefit of the citizens. In reality, no one likes to pay taxes, therefore it is necessary to study the factors that can make people obedient to taxes. Taxpayer compliance behavior is not only influenced by economic factors but also non-economic factors such as tax knowledge, the perception of tax fairness, leadership style, and organizational culture. This study aims to analyze the influence of Tax Knowledge, Fairness Principles, and Leadership Style on Tax Compliance of corporate MSME taxpayers in Bandung and to examine the role of Organizational Culture as a moderating variable. The study uses a quantitative approach with primary data sources collected through a survey method. The sample consists of 163 respondents, selected using purposive sampling, who represent corporate MSME taxpayers in Bandung. Data analysis was performed using multiple linear regression and moderation regression analysis (MRA) using SPSS Statistic 26. The results showed that Tax Knowledge has a significant and positive effect on Tax Compliance, the Fairness Principle has a significant effect, Leadership Style has a significant positive effect on tax compliance, Organizational Culture weakens the influence of tax knowledge on tax compliance, but strengthens the influence of the Principle of Fairness on tax compliance. However Organizational Culture is unable to moderate the influence of Leadership Style on Tax Compliance.
Co-Authors . Widayat A Halim Abdul Karim Adi Darmawan Afriyanti, Kurnia Afriza Ni'matus Sa'adah Agung Hari Wibowo Agus Subagio Ahmad Ahmad Ahmad Alvinal Azmi Akbar, Rizali Alfajar, Difa Wahyu Alfariji, Moh Anandhari, Mailinda Utami Anang M Legowo Andri Cahyo Kumoro Andy Hardianto Anggadanta, Rullyansyah Angraini, Dwi Ayu Anisa Widia Utami Anugrah Aditya Budiarsa, Anugrah Aprilia, Dita Apriliyani, Vivi Arie Restu Wardhani Arief Rizki Fadhillah Aries Susanty Arif, Dwi Muhammad Arjula, Jus Armansyah Matondang, Armansyah Aulia, Dwyky Hizbul Ayu Wulandari Badrus Zaman Baskara, Andika Bella Ayu Silawanda Cahyo, Agung Dwi Candra Aditya Cantika Aulia Salsabila Dadang Hermawan Destia, Sella Dewi, Ririn Sari Dharma Saputra, Dharma Diana Sari Diana, Asna Didi Dwi Anggoro Edy Purwanto Eka Wulandari Endah Lestari Eryati, Ristiana Fadjar, Achmad Fadjar, Ahmad Fahmi Arifan Farida Yuliani Febio Dalanta Febio Dalanta Ferry Hermawan Firdawsyi Nuzula Firman Firman Firnanda, Irma Fitri Sukmawati, Fitri Gito Sugiyanto Grace, Viona H Hadiyanto H. Hadiyanto Harusda, Dadhan Helga, Patricia Helmy, Arif Hidayat, Asnam Ikhtisholiyah, Ikhtisholiyah Irwan Ramadhan Ritonga Ismael Saleh Istiqomah Muryaningsih Kevin Aprilio Kevin Ryo Pratama Kristy, Ellena Laeli, Sobrul Lia, Rahma Lilik Rochmah, Lilik Rochmah Limbang Kustiawan Nuswantara Lovela, Adelia Luqman Buchori M. Fendy Kussuma Hadi Sufyan Mahanani Tri Asri Main, Aminullah Aminul Marlina Marlina Mastiah Mastiah, Mastiah Melati, Emilla merliyana, Merliyana Morin, Stefania Muhamad Arifin, Muhamad Muhammad Aswar Limi Muslimin, M. Novia, Rani Nugraha, Akhbar NURUL HIDAYAH Nurwantoro Nurwantoro Nuryaman Nuryaman Ogy Gugesby, Raden Pamungkas, Prihantoro Piontek Benedictus Brandon Prakarsah, Sandy Pramesthi, Rahajeng Diah Puji Rahayu Purbo Suwandono Purnama Putra, Purnama Putri, Avira Maresa Rafi’i, Ahmad Rafi’i, Ahmad Rahmah Hastuti Rahmansyah, Agie Ahadian Rahmawati, Eko Ratna Purwaningsih Rosnawaty, Rini Rusipah, Ica Rusmawan, Wedi S Suherman Sabirin, Wahyu Saepul Hayat, Usep salamah salamah Saleh, Khaerul Sari, Maria Anita Satiti, Nantiya Sa’adah, Niltis Septiani, Venny Riska Siagian, Erol Pancamotan Siti Rahmawati Siti Susanti Soenarih, Asih Sukoco, Rizki Anggara Sulardjaka Sulardjaka Sumardi . Suprastiyo, Suprastiyo Surbakti, RA Sasqia Maharani Susanti, Wilda Maya Syafrudin Syafrudin Syuraini, Syuraini Taufik Wal Hidayat, Taufik Wal Taufik, Ikhwan Teguh Prasetyo Tivani, Ernia Tobing, Binto Iskandar Hasibuan Tricahyo, Vion Age Tumanggor, Raja Oloan Tuti Alawiyah Utama, Nabila Putri Vebrina Hania Cholily Wahyuni, Titik Wardhani, Hutami Kusuma Wiedilaksono, Ardian Wijanarko, Aji Wisuda, Nova Laili Yelta Okta Dina Yulianty, Dhea Yulita Arni Priastiwi Yuniarti, Rita