The Mediating Tax Complexity on The Influence of Tax Fairness and Transparency on Tax Compliance in Small  and Medium Enterprises at Jakarta

Waluyo Waluyo; Juhary Ali

Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia

Research Article

The Mediating Tax Complexity on The Influence of Tax Fairness and Transparency on Tax Compliance in Small and Medium Enterprises at Jakarta

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@INPROCEEDINGS{10.4108/eai.4-11-2022.2328958,
    author={Waluyo  Waluyo and Juhary  Ali},
    title={The Mediating Tax Complexity on The Influence of Tax Fairness and Transparency on Tax Compliance in Small  and Medium Enterprises at Jakarta},
    proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia},
    publisher={EAI},
    proceedings_a={ICOSTELM},
    year={2023},
    month={9},
    keywords={tax fairness transparency tax complexity tax compliance},
    doi={10.4108/eai.4-11-2022.2328958}
}

Waluyo Waluyo
Juhary Ali
Year: 2023
The Mediating Tax Complexity on The Influence of Tax Fairness and Transparency on Tax Compliance in Small and Medium Enterprises at Jakarta
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328958

Waluyo Waluyo¹^,*, Juhary Ali²

1: Student of Post Graduate Program PhD, Asia e University, Malaysia
2: Deputy Vice- Chancellor of Asia e University Malaysia, Kuala Lumpur, Indonesia

*Contact email: waluyo9@yahoo.com

Abstract

Various efforts have been made to improve the performance of tax authorities. This study aims to analyze and test the effect of tax justice and transparency on taxpayer compliance mediated by tax complexity at SMEs in Jakarta. The sample in this study was 176 respondents. The results of this study show that Tax Fairness, Transparency, and Tax Complexity have a positive and significant influence on Tax Compliance. In addition, Tax Fairness and Transparency have a positive and considerable impact on the use of tax complexity. Tax complexity does not mediate the relationship between tax fairness and tax compliance. However, tax complexity can mediate the relationship between transparency and tax compliance.

Keywords: tax fairness transparency tax complexity tax compliance

Published: 2023-09-11
Publisher: EAI

: http://dx.doi.org/10.4108/eai.4-11-2022.2328958