Vol. 24 No. 3 (2021), Articles
Vol. 24 No. 3 (2021)

Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy

Articles
DOI: 10.14414/jebav.v24i3.2902
Published 30-03-2022
Selviana Lelan Naitili
STIE YKPN Yogyakarta
Atika Jauharia Hatta Hambali
STIE YKPN Yogyakarta
Nurofik Nurofik
STIE YKPN Yogyakarta
PDF
PDF

Keywords

Tax incentives
Tax literacy
Taxpayer compliance
Moderated regression analysis

How to Cite

Naitili, S. L., Hatta Hambali, A. J., & Nurofik, N. (2022). Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy. Journal of Economics, Business, and Accountancy Ventura, 24(3), 420-430. https://doi.org/10.14414/jebav.v24i3.2902
ACM APA Chicago Harvard IEEE MLA Vancouver AMA

Download Citation

Endnote/Zotero/Mendeley (RIS) BibTeX
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.

References

Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314-324.

Alfina, Z. & Diana, N. (2021). Pengaruh Insentif Perpajakan Akibat Covid-19, Pemahaman Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Menyampaikan Surat Pemberitahuan Tahunan (Studi Pada Wajib Pajak Yang Terdaftar Di Kpp Pratama Malang Utara). E-Jra, 10(04), 47–57.

Axel, M. (2019). Pengaruh tax amnesty terhadap kepatuhan wajib pajak dengan pengetahuan perpajakan sebagai pemoderasi. Jurnal Akuntansi, 8(1), 72-86.

Bornman, M. & Ramutumbu, P. (2019). A conceptual framework of tax knowledge. Meditari Accountancy Research, 27(6), 823-839

Dewi, S., Nataherwin, & Widyasari. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19. Jurnal Ekonomika Dan Manajemen, 9(2), 108–124.