Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs)

Ajeng Rachma Pertiwi, Syaiful Iqbal and Zaki Baridwan
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Ajeng Rachma Pertiwi: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia
Syaiful Iqbal: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia
Zaki Baridwan: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 1, 143-150

Abstract: This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related to tax calculation, tax payment, and tax reporting. This study used a survey method by distributing the questionnaire. The sample used was Micro, Small and MediumEnterprises (MSMEs) in Malang city through the cluster random sampling method. The data obtained were 107 respondents who were processed with the help of SPSS 24. Two regression analyses used in this study are multiple linear regression analysis and simple linear regression analysis. The results of the study using multiple linear regression analysis showed that the three dimensions of tax fairness that affect MSMEs compliance are general fairness, tax rates structure, and self-interest. The results from the simple linear regression analysis show that tax knowledge influences MSMEs' compliance. Key Words:Tax Fairness, Tax Knowledge, Tax Compliance, Micro Small and Medium Enterprises (MSMEs)

Date: 2020
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