Research Article
The Influence of Changes in Final Income Tax Rates on Taxpayer Compliance With Tax Literacy as a Moderating Variable (Study at MSME Taxpayers in Lamongan Regency)
@INPROCEEDINGS{10.4108/eai.1-8-2024.2355138, author={Feny Dwi Widyati and Rita Nataliawati and Sri Yaumi and Qosim Qosim and Rina Sulistyowati}, title={The Influence of Changes in Final Income Tax Rates on Taxpayer Compliance With Tax Literacy as a Moderating Variable (Study at MSME Taxpayers in Lamongan Regency)}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={tax rates taxpayer compliance tax literacy msme taxes}, doi={10.4108/eai.1-8-2024.2355138} }- Feny Dwi Widyati
Rita Nataliawati
Sri Yaumi
Qosim Qosim
Rina Sulistyowati
Year: 2026
The Influence of Changes in Final Income Tax Rates on Taxpayer Compliance With Tax Literacy as a Moderating Variable (Study at MSME Taxpayers in Lamongan Regency)
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2355138
Abstract
Tax literacy among MSMEs regarding understanding the tax administration system and MSME tax rates in Indonesia is still low. This is proven by the large number of taxpayers who do not know about the changes in MSME tax rates according to PP No. 55 of 2022 where the tax rate for MSMEs with a gross turnover of under IDR 5 billion will be 0.5%. This research aims to test and analyze the effect of changes in final income tax rates on tax compliance and test and analyze tax literacy as a variable that moderates the effect of changes in final income tax rates on tax compliance. This research uses quantitative methods. The sample in this study was 98 MSME taxpayers who were registered at KPP Pratama Lamongan using a simple random sampling technique. This research data uses Moderated Regression Analysis (MRA) analysis from statistical tests obtained with the help of SPSS version 27 software. The research results show that 1) Changes in Tax Rates have a Positive and Significant Influence on Taxpayer Compliance, and 2) Tax literacy moderates the Effect of Changes in Tax Rates on Taxpayer Compliance.
