MSMEs Tax Compliance: Do State Officials' Hedonistic, Trust in Government, Government Transparency, and Tax Sanctions matter?
DOI:
https://doi.org/10.32486/aksi.v11i02.1165Keywords:
Tax Compliance, Lifestyle, Hedonism, Trust, Transparency, SanctionsAbstract
The purpose of this study is to analyze the effect of government officials' hedonistic lifestyle, trust in the government, government transparency, and tax sanctions on tax compliance. This research adopts a quantitative approach by distributing questionnaires to 107 MSME taxpayers in the West Jakarta area. This study uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the SmartPLS4 application. The test results show that government transparency has a positive effect on tax compliance. Meanwhile, the hedonistic lifestyle of state officials, trust in the government, and tax sanctions have no effect on tax compliance.
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