税收公平和纳税人信任在中小微纳税人自愿纳税中的作用

IF 0.7 Q4 BUSINESS International Journal of Business and Society Pub Date : 2023-04-07 DOI:10.33736/ijbs.5629.2023

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引用次数: 2

摘要

本研究的目的是解释税收公平(程序和分配)和纳税人信任(认知)在建立印尼玛琅拉雅中小微企业(MSMEs)纳税人自愿合规中的作用。为了实现这一目标，本研究采用了实证主义范式方法和判断抽样方法。数据是从问卷中收集的，这些问卷是使用谷歌表单平台创建的，并在网上分发。此外，还获得了204名受访者的回复。研究结果表明，两个观察到的因素，即税收公平(程序和分配)和纳税人信任(认知)，显著影响印尼玛琅拉雅MSME纳税人的自愿合规。

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THE ROLE OF TAX FAIRNESS AND TAXPAYER TRUST IN BUILDING VOLUNTARY COMPLIANCE IN MSME TAXPAYERS

The aim of this study is to explain the role of tax fairness (procedural and distributive) and taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium enterprises (MSMEs) taxpayers in Malang Raya, Indonesia. To achieve this, the study uses a positivist paradigm approach with a judgment sampling method. Data were collected from questionnaires, which were created using the Google Forms platform and distributed online. Furthermore, the response was obtained from 204 respondents. The study results show that the two observed factors, i.e tax fairness (procedural and distributive) and taxpayer trust (cognitive), significantly influences voluntary compliance among MSME taxpayers in Malang Raya, Indonesia.

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来源期刊

International Journal of Business and Society BUSINESS-

CiteScore

1.80

自引率

10.00%

发文量

期刊介绍： International Journal of Business and Society (IJBS) is an international scholarly journal devoted in publishing high-quality papers using multidisciplinary approaches with a strong emphasis on business, economics and finance. It is a triannual journal published in April, August and December and all articles submitted are in English. Our uniqueness focus on the impact of ever-changing world towards the society based on our niche area of research. IJBS follows a double-blind peer-review process, whereby authors do not know reviewers and vice versa. The journal intends to serve as an outlet with strong theoretical and empirical research and the papers submitted to IJBS should not have been published or be under consideration for publication elsewhere.