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Della Fadhilatunisa
Universitas Islam Negeri Alauddin 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 A. Arianugerah Ilham A. Arianugerah Ilham A. Nurul Uswatun Hasanah A.M Yusran Mazidan AA Sudharmawan, AA Adistia, Ainun Zahra Aditya, Roby Ahmad Faris Al Faruq Ahmad Risal Ahmad Syarif Hidayatullah Ahmar, Ansari Saleh Ainul Fikri Hamsir Ainun Zahra Adistia Akbar, Ince Nur Akhmad Affandi Akmal Hidayat Akmal Hidayat Akmal Hidayat Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alifah Khairunnisa Alisyahbana, Andi Naila Quin Azisah Aminuyati Ana Sulistiana Alwi Andi Baso Kaswar Andi Baso Kaswar Andi Dio Nurul Awalia Andi Fauziyyah Agustin Nur Andi Fauziyyah Agustin Nur Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Shelma Putri Azzahra Andi Wawo Andi Wawo Andika Isma Andriani, Reski Anita Candra Dewi Annafiah, Nur Annisa Nabilah Hasan Annisar Saputra Anwar Wahid Aprilianti Nirmala S Aras, Ainul Karima Ardiansyah Ardiansyah Ardiansyah Arifiyanti, Fitria Armalia Renni WA Arya Putra Abshari Ashadi, Ninik Rahayu Asri Ismail Asriadi Asriadi Asriayani Asriayani Asriayani Awalia, Andi Dio Nurul Azzahra Eka Azzahra, Andi Shelma Putri Baso, Fadhlirrahman Berkah Rahmawati Chaerullah Burhan, Muh. Damayanti, Ilfa Dary Mochamad Rifqie Dewi Fatmarani Surianto Dewi, Shabrina Syntha Dwi Anggraeni Saputri Dzakiyyah Alfaaizah Eka, Azzahra Elfa Syariati, Namla Elma Nurjannah Elsa Natasya Fadhlirrahman Baso Fajriani Azis Fajrin, Farid Fardan, Muhammad Farid Fajrin Faruq, Ahmad Faris Al Fitriyanty Dwi Lestary Furqan Ali Yusuf Gusnasary Gusnasary Hajar Dewantara Haliana Halim Hamdan, Muhammad Nurfaizy Hartono Helmy, Ahnaf Riyandirga Ariyansyah Putra Hidayat M, Wahyu Iin Pratiwi Iin Pratiwi Ince Nur Akbar Indah Febriyani Asril Ismail, Megawati Jamaluddin Majid Jasruddin Daud Malago Juharman, Muh. Jumadil Ahmad Safii Jumadil Ahmad Safi’i Kartini Kahar Khairunnisa, Alifah Kumalasari Lince Bulutoding M. Miftach Fakhri Maipa Dhea Pati Mayziyadah, Ulya Megawati Ismail Memen Suwandi Mita Fitriani Mohammad Hafis Zaenal Muh Akbar B Muh Bhilal Halim Muh. Alif Muh. Bhilal Halim MUH. CHAERULLAH BURHAN Muh. Juharman Muh. Sunan Jaya Irmawan Muh. Yusril Anam Muh. Yusuf K Muhalim Muhammad Alif Leo Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Nurfaizy Hamdan Mushaf Mustamin Mutmainnah, Rezky Nabilah Rahman Nafil Rizqullah Rajab Nafil Rizqullah Rajab Namla Elfa Syariati Ninik Rahayu Ashadi Nirmalasari, Aprilianti Nur Qirani Ridhaihi Nur Rahma Sari Nur Rahmah Sari Nur Risqiananda Nur Wahida Dachlan Ladiku Nur Wahida Dachlan Ladiku Nurafni Oktaviyah Nurdalila Ashilah Ubaid Nurfasilah, Nurfasilah Nurikhlas Noerpa Gunawan Nurikhlas Nurpa Gunawan Nurrahmah Agusnaya Oky Nur Pratiwi Johansyah Pati, Maipa Dhea Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Putri Nanda Sari Putri Nirmala Radhiah Rahmah Sari, Nur Raodahtul Jannah Raodahtul Jannah Raodatul Jannah Resky Resky Resky Resky Rezky Mutmainnah Rifqa Awalia Roby Aditiya Roby Aditiya Roby Aditya Rosidah Rosidah Rosidah Rosidah Rosidah Rustam, Andi Ryketeng, Masdar S Sumarlin Saiful Muchlis Salomo Benny Junian Sanatang Saputra, Annisar Satnur, Muh. Alham Setialaksana, Wirawan - Shasa Inayah Vega Shasa Inayah Vega Shera Afidatunisa Siti Sakina A.F Sitti Radhiah Soeharto Soeharto Sudarmanto Jayanegara Suhartono Suhartono Suhartono Suhartono Suhartono Sulaiman, Dwi Rezky Anandari Sulfa Inriani Sumarlin Sumarlin Syariati, Namla Elfa Tabash, Mosab Talaohu, Sanunggarah Ulya Mayziyadah Vidiyanto, Vidiyanto Wahyu Hidayat M Wilda Mustari yariati, Namla Elfa Yuanita B Yunita Alfira Liadi Zalwa Fiqrianti Andini