The Effect of Tax Literacy, Service Quality of Tax Employees, Financial Attitudes, and Tax Understanding on Taxpayer Compliance:

Siti Amatul Kharimah Arifin; Sriyono Sriyono

doi:10.21070/ijins.v20i.710

Vol. 20 (2022), Innovation in Economics, Finance and Sustainable Development

Vol. 20 (2022)

The Effect of Tax Literacy, Service Quality of Tax Employees, Financial Attitudes, and Tax Understanding on Taxpayer Compliance
Pengaruh Literasi Pajak, Kualitas Pelayanan Pegawai Pajak, Sikap Keuangan, Serta Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak

Innovation in Economics, Finance and Sustainable Development

https://doi.org/10.21070/ijins.v20i.710

Published October 3, 2022

Siti Amatul Kharimah Arifin⁺⁻
Sriyono Sriyono⁺⁻

Siti Amatul Kharimah Arifin

Universitas Muhammadiyah Sidoarjo

Indonesia

Sriyono Sriyono

Universitas Muhammadiyah Sidoarjo

Indonesia

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Keywords

Tax Literacy
Service Quality of Tax Employees
Financial Attitude
Tax Understanding
Taxpayer Compliance

How to Cite

Arifin, S. A. K., & Sriyono, S. (2022). The Effect of Tax Literacy, Service Quality of Tax Employees, Financial Attitudes, and Tax Understanding on Taxpayer Compliance. Indonesian Journal of Innovation Studies, 20, 10.21070/ijins.v20i.710. https://doi.org/10.21070/ijins.v20i.710

Abstract

This study aims to determine the effect of tax literacy, service quality of tax employees, financial attitudes, and understanding of taxation on taxpayer compliance (Study on MSMEs in Sidoarjo Regency). This study uses quantitative methods with primary data as a data source. Location This research was conducted in MSMEs in Sidoarjo Regency. The population in this study are small and medium entrepreneurs in Sidoarjo district. As a district dubbed the City of MSMEs, Sidoarjo has around 878 types of MSMEs spread across 18 sub-districts in Sidoarjo district. In this study, the technique used in sampling is purposive sampling method. The number of samples determined in this study based on the sampling criteria above, a sample of 164 MSMEs was obtained. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study indicate that tax literacy has a significant and positive effect on taxpayer compliance. The Quality of Tax Service Employees has a Significant and Positive Effect on Taxpayer Compliance. Financial Attitude Has Significant and Positive Effect on Taxpayer Compliance. Tax Understanding has a Significant and Positive Effect on Taxpayer Compliance.

https://doi.org/10.21070/ijins.v20i.710

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