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The Influence of Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers

Year: 2024

Type: article

Abstract: This study aims to examine the influence of the Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers. The Theory of Planned Behavior is used as the theoretical framework in this research. This study utilizes primary data, and the sample is selected using purposive sampling, resulting in a sample from 150 respondents. The research employs quantitative data analysis with multiple linear regression and moderated regression analysis methods. The results of the study indicate that the Self-Assessment System, Love of Money, and Compliance Costs significantly increase tax evasion, while Tax Knowledge reduces tax evasion. Additionally, the presence of tax incentives has a significant impact on tax evasion behavior among MSMEs. Properly regulated tax incentives can be an effective tool to moderate and reduce tax evasion .

Source: International Journal of Social Science and Business

DOI: 10.23887/ijssb.v8i3.81163

Authors: Sinta Ustantini, Yeney Widya Prihatiningtias, Ali Djamhuri

Institution: University of Brawijaya

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4415167752

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