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All Journal Indonesian Journal of Law and Economics Review
Aliyah, Fitri Dwi
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Environmental Factors and Trust in Taxpayer Compliance Among MSMEs: Faktor Lingkungan dan Kepercayaan dalam Kepatuhan Pajak MSME Aliyah, Fitri Dwi; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1231

Abstract

Background: Taxpayer compliance is crucial for timely tax reporting, with e-Filling provided by the Directorate General of Taxes (DJP) facilitating this process. Specific Background: Trust in government and environmental factors are believed to influence compliance. Knowledge Gap: However, there is limited empirical evidence regarding their interactions, especially the environment's moderating role. Aims: This study investigates the effects of e-Filling implementation and government trust on taxpayer compliance, focusing on environmental moderation. Results: Analyzing a population of boarding house owners with at least ten rooms, results show that both e-Filling and government trust positively affect compliance, while the environment moderates the relationship between e-Filling and compliance but not the effect of government trust. Novelty: This research offers new insights into the interplay between digital tax reporting and environmental factors. Implications: Findings suggest that while technology enhances compliance, the environmental context may also significantly impact taxpayer behavior, indicating a need for tailored compliance strategies. Highlights : E-Filling positively impacts taxpayer compliance. Government trust significantly influences compliance levels. Environmental factors moderate the relationship between e-Filling and compliance. Keywords: Taxpayer, Compliance, E-Filling, Trust, Environment
Co-Authors Ernandi, Herman