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Journal : Sebatik

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The Influence of Service and Religiosity on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in MSMEs in Singkawang City Nanang, Nanang; Hamzani, Umiaty; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2487

Abstract

This study aims to analyze the influence of tax services and religiosity on the tax compliance of MSMEs in Singkawang City, with tax sanctions as a moderating variable. Tax compliance is a critical concern for the government, particularly in increasing state revenue from taxes, especially from the MSME sector. This research adopts a quantitative approach using a survey method involving 96 MSME actors in Singkawang City who are registered as taxpayers. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The findings reveal that tax services and religiosity have a significant positive effect on taxpayer compliance, indicating that high-quality tax services and strong religiosity can encourage greater compliance. Additionally, tax sanctions significantly impact compliance, showing that strict sanctions can enhance taxpayer adherence. However, tax sanctions do not moderate the relationship between tax services or religiosity and taxpayer compliance. This study concludes that to improve tax compliance among MSMEs, tax authorities should focus on enhancing service quality and reinforcing moral education through religiosity. Meanwhile, tax sanctions remain essential as a control mechanism, even though they do not consistently strengthen the relationship between services, religiosity, and compliance.
Co-Authors A. Harbelubun, Y. Claudia Dhian Aflaah, Gina Ramadhantie Agung Wicaksono Ahdan, Alfin Muhamad Albi, Albi Amin Hidayat Amin Hidayat Anggreni, Made Ayu Ariansyah, Zul Asmara, Adi Awaliyah, Saiyah Azhari, Sonia Nada Nur Bakkara, Eko Fransisko Dede Sandi Dety Mulyanti Dewi Tresnawati Dwi Fitria Alfiani Endang Susilawati F Ramdan, Dadan Fajri, Mufti Al Fauzan, Wildan Ahmad Nur Febrianti, Risma Melati Fitri Nuraeni Fitriyani, Ranti Gilang Prayoga, Agung Gulo, Hasrat Setiawan Hafidli, Dedi Hafidzah, Afiyah Nur Hamdi, Wildan Hidayatul Hamzani, Umiaty Handayani, Nanda Harahap, Raja Sakti Putra Hariansyah, Oke Hazar, Aura Fitria Helisa Noviarty Hendri Tanjung Hidayat, Tedi Hidayati, Salmaa Ishma Hidayattuloh, Yusuf Hizkil, Muhamad Ibdalsyah Ibdalsyah Irawan, Muhammad Randy Iving Arisdiyoto Iwan Supardi Jaelani, Jaka Muhammad Jubaedah, Dede JUNIANTO JUNIANTO Kahfi, Mochammad Lely Panca Andriyanto Leni Fitriani, Leni Lulu, Lulu Mansyur, Syafi’in Mayasari, Nanny Meidy Fajar Wahyu Mira Febrina, Mira Mubarok, Dede Miftahul Muhamad Lutfi Azizan Muhammad Farhan Muhammad Najhan Tsaani Muhammad Ray Azhar Ramadhan Muhammad Syahdan Muttaqin, Epwan Nurul MY Alief Samboro N, Novita Fitri Najwa Masayu Azzahra Nashier, Luthfi Abdurahman Niken Launingtia, I Gusti Ayu Nugraha, Muhammad Dimas Maulana Nur Sehang Thamrin Nurahman, Gia Nuraina, Nuraina Nurbayani, Yesi Nurhafsari, Asri Nurhisyam, Fahmi Nurisma, Arnel Nurlaila, Farida Oktaviani, Vera Otoviany, Siti Pascal Ismail Patriani, Ira Perani Rosyani Poerba, Arsyad Purnamawati, Santi Ayu Ramli, Akhmad Ratnawati Ratnawati Reza, Mohamad Rohmah, Yuni Syifau Rosdiana, Muhamad Rusdiawan, Mohamad Mihradi Rusman Rusman Saban, Veliana Putri Ayu Salsabil, Ilham santoso, Ekbal Sari Rusmita Sari, Nabila Yunita Sari, Vella Aprilia Septiano Alvian Ismau Sihombing, Dina Agnesia Sikki, Nurhaeni Sopiyan Apandi Suhaendi, Ocha Febriana Suhara, Ade Surur, Yoga Muhammad Suryadi, Nanda Suryaningrat, Suryaningrat Sutisna, Eva Noviani Suyanto, Ryan Syaeful Machfud Syaeful, Syaeful Syilfia Hasti Tanu, Kristo Derbi Relison Thomas Hanandry Dewanto Wafa, Adhima Rasyadani Wahyu, Meidy Fajar Wiguna, Nafis Surya Yantiana, Nella Yasin Kamil Yolanda, Sevliana Prisca Yuda Permadi, Yuda Yuda Samudra Yusepaldo Pasharibu Yusuf, Alifa Witri Alfahira Zaki, Fuad Zayyan, Alif