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All Journal The Indonesian Accounting Review Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal of Enterprise and Development (JED) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Tangible Journal Journal La Sociale Jurnal Pengabdian Masyarakat (ABDIRA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Of Human And Education (JAHE) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi AKSIOMA : Jurnal Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services Atestasi : Jurnal Ilmiah Akuntansi Journal of Economics, Management and Accounting (JEMA)
Baso, Susana Purnamasari
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Journal : Journal of Enterprise and Development (JED)

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Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable Betu, Kristina Wada; Baso, Susana Purnamasari
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

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Abstract

Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable.Method — The type of research is quantitative research with hypothesis testing. The population in this study consists of individual MSMEs in the city of Kupang. The study comprised 152 respondents. The analytical method used in this study is descriptive analysis. For this study, the analysis was conducted using SmartPLS 4 software. SEM-PLS analysis is performed through two stages, namely outer model analysis and inner model analysis.Result — This study examines the effects of tax rates, tax socialization, and patriotism on MSME tax compliance, with patriotism serving as a moderating variable. Data analysis and discussion of the results reveal that tax rates, tax socialization, and patriotism have a positive and significant impact on MSME tax compliance. However, the moderation effect of patriotism on the relationship between tax rates and tax socialization, and MSME tax compliance, is not proven.Contribution — This study contributes to the academic landscape by addressing the understudied realm of individual MSME tax compliance and advancing compliance theories through the examination of patriotism as a potential moderating factor.
Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable Betu, Kristina Wada; Baso, Susana Purnamasari
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable.Method — The type of research is quantitative research with hypothesis testing. The population in this study consists of individual MSMEs in the city of Kupang. The study comprised 152 respondents. The analytical method used in this study is descriptive analysis. For this study, the analysis was conducted using SmartPLS 4 software. SEM-PLS analysis is performed through two stages, namely outer model analysis and inner model analysis.Result — This study examines the effects of tax rates, tax socialization, and patriotism on MSME tax compliance, with patriotism serving as a moderating variable. Data analysis and discussion of the results reveal that tax rates, tax socialization, and patriotism have a positive and significant impact on MSME tax compliance. However, the moderation effect of patriotism on the relationship between tax rates and tax socialization, and MSME tax compliance, is not proven.Contribution — This study contributes to the academic landscape by addressing the understudied realm of individual MSME tax compliance and advancing compliance theories through the examination of patriotism as a potential moderating factor.
Co-Authors Aftrin, Odilia Agnes Susanti Indrawati Anu, Karolina Ata, Alberta Balenaen, Amanda Leontin Balla, Maria Nomensia Lipat Banase, Marianus Antonius Deo Datus Bari, Angela Baso, Maksimilianus Paulus Jati x Bau Mau, Ignatia Thomasita Bernoli, Aldensia Bribin Burin, Stefanie Noviega Buke, Josua Dawu, Leopold M.T Dima, Enike Tje Yustin Dima Fernandez, Dolce Maria Pancrasia Firmansyah, Mariano Gai, Maria Geong, Benediktus Maurisko Hambur, Oktavianus Irayanti Seran, Adiutrix Maria Jagu, Desidaria Ayuhandini Jesika, Delfiana Jesus, Olivia De Kristina Wada Betu Laho’an, Sonya Leopold Melkiano Triangga Dawu Loda, Adelheid Elisabet Loinenak, Jeanet Jeshintya Sarce Magdalena, Christiana Maksimilianus Paulus Jati Gamatara Malut, Maria Goreti Manek, Eufracia Placida Manikin, Albert Palla Maria Odriana Veronica Moi Meni, Mariana Ratu Rosario Minggus, Anjela Casandra Moi, Maria Odriana Veronika Neno, Modesta Ngadha, Fransiska Devaliana Panie, Alexandro Arsol Panie, Alexsandro Arsol Pasaribu, Audy Polin, Frescilia Rere Paulina Bibiana Riwu, Elda Sae, Don Oscar Filius Sain, Roswita Felsiani Saka, Dulce Maria Gisela Saru, Joaquina Felicia Selfiana Goetha Seran, Antonia Zakaria Sinlaeloe, Adinda Suna, Elisabet Suninono, Alfonsus Rodrigues Suninono, Alfonsus Rodriques Tae, Maria Yohana Oy Tallo, Richardus Engel Taolin, Margareth Gramediana Tefbana, Gresly Timuneno , Antonius Yohanes William Timuneno, Antonius Yohanes William Toli, Alvonzo Rodriquez Watudhesi Ton, Stefen Ardi Melkisedek Tukan, Agnes Tulasi, Floresita Melin Vanya, Stefani Werang, Lauensia Yustina Alfira Nay