Research Article
Analysis on the Effect of the Implementation of Good Public Governance on Taxpayer Compliance with Tax Awareness as a Moderating Variable among Micro, Small and Medium Enterprises
@INPROCEEDINGS{10.4108/eai.4-11-2022.2329728, author={Lady Karlinah and Meutia Meutia and Elvin Bastian and Imam Abu Hanifah}, title={Analysis on the Effect of the Implementation of Good Public Governance on Taxpayer Compliance with Tax Awareness as a Moderating Variable among Micro, Small and Medium Enterprises}, 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={knowledge and understanding on tax tax service quality tax awareness msme taxpayer compliance}, doi={10.4108/eai.4-11-2022.2329728} }- Lady Karlinah
Meutia Meutia
Elvin Bastian
Imam Abu Hanifah
Year: 2023
Analysis on the Effect of the Implementation of Good Public Governance on Taxpayer Compliance with Tax Awareness as a Moderating Variable among Micro, Small and Medium Enterprises
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2329728
Abstract
This study seeks to investigate the impact of implementing excellent public governance on tax compliance, as well as the impact of tax awareness as a moderating variable on the impact of tax knowledge and understanding and tax service quality on tax compliance. This investigation utilized a questionnaire to obtain main data. 150 respondents comprised the sample for this study on Micro, Small, and Medium-Sized Businesses. Using the SmartPLS software, the test of the structural connection model was used to explain the link between the variables. Knowledge and knowledge and understanding on tax had a positive and substantial impact on MSME taxpayer compliance, tax service quality had a positive and large impact on MSME taxpayer compliance, and tax awareness had a positive and major impact on MSME taxpayer compliance. In contrast, tax awareness had no effect on the effect of tax knowledge and comprehension on MSME taxpayer compliance, but it had a positive and statistically significant effect on the effect of tax service quality on MSME taxpayer compliance.