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All Journal Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding
Alifvia, Febby Perlica Nur
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Public Health Social Sciences

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Tax Digitalization, Tax Incentives and Smes Taxpayer Compliance: The Moderating Role of Public Trust Alifvia, Febby Perlica Nur; Kresnawati, Etik
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v3i1.562

Abstract

In 2022 the government is trying to continue to increase the tax ratio. One of which is by maximizing taxpayer compliance, including for Small and Medium Enterprises (SMEs) sector. Fiscal review in 2022 estimated that SMEs in Special Region of Yogyakarta growth has reached an average of 8.45 percent per year with turnover growth reaching 1.37 percent per year. However, the growth in the number of SMEs is not accompanied by greater tax revenues as indicated by the low tax revenues of SMEs. This study examines the effect of tax digitalization and tax incentives on SMEs taxpayer compliance, moderated by public trust. The research data was collected by distributing questionnaires online and offline. Based on 75 respondents which were determined by the purposive sampling method, the results of the SEM-PLS analysis show that tax digitalization and tax incentives have positive effect on SMEs taxpayer compliance as hypothesized. Meanwhile, instead of moderating the two independent variables on SME taxpayer compliance, public trust becomes an important variable that that can improve SME taxpayer compliance. The finding would suggest that local governments can increase the participation of SMEs as a support for local revenue by encouraging tax compliance through tax digitalization and tax incentives as well as public trust.
Co-Authors Kresnawati, Etik