MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK

  • Puji Astuti Universitas Nusantara PGRI Kediri
  • Faisol Faisol Universitas Nusantara PGRI Kediri
  • Suhardi Suhardi Universitas Nusantara PGRI Kediri
Abstract views: 357 , pdf downloads: 408
Keywords: fairness, tax, taxpayer compliance, MSME.

Abstract

The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust.

Key Words: fairness, tax, taxpayer compliance, MSME

 

 

 

 

 

 

 

Author Biographies

Puji Astuti, Universitas Nusantara PGRI Kediri

 

 

 

Faisol Faisol, Universitas Nusantara PGRI Kediri

 

 

Suhardi Suhardi, Universitas Nusantara PGRI Kediri

 

 

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Published
2023-07-15
How to Cite
Astuti, P., Faisol, F., & Suhardi, S. (2023). MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 104-112. https://doi.org/10.29407/jae.v8i2.20541
Section
Volume 8 No. 2 Tahun 2023

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